Clive Smaldon

Not HMRC...SRT automatic test 3 does NOT apply, you are not working full time overseas. As you meet none of auto non resident tests you move to auto UK resident tests, if you meet none of those you move to sufficient ties tests (either table A or B dependent on prior years) and check number of ties needed for UK residence dependent on days in UK in that year...unless, you have now come to the UK permanently in which case split year may apply from arrival, you are treated as non resident prior to arrival, resident from arrival and none of the above apply.

Not HMRC...no, all allowances are "lost" at £125140, your income is £132000

Not HMRC...should actually be more, lose £1 for every £2 above £100k. £121k is £21k above £100k / 2 = lose £10500 from £12570 = £2070 rather than £1504, must be some other income somewhere other than earnings also?

Not HMRC, as two single people you were both entitled to main residences, and any gains to the point of marriage are covered by PPR exemption. After marriage you are only entitled to one PPR. Your gain from 2006 to 2023 (on marriage) is covered, plus final nine months, you may be liable for a few months from Marriage (+9) to sale?...calculation is net sale proceeds, less total costs gives gain. Multiply gain by number of months main residence (month in 2006 to month of marriage in 2023) (plus 9) divided by the total number of months owned (to sale)...thats the exempt amount, difference liable (after annual exemption)

Not HMRC...a DTA does not award tax residency, it simply determines Treaty residence where someone is resident in both countires covered. If you were statutorily resident in the UK for the year under SRT rules then you remain statutorily resident in the UK for that year, with German Treaty residence relevant re any sources that are assessable only in one country, any sources that MAY be taxed in both countries is liable in the UK with Foreign Tax Credit

Not HMRC...the £8230.50 is net, gross it up at 20% (thats the amount at source) = £10288 plus £3625 = £13913 (theyve rounded down a £), thats the amount liable as gross, les any exempt amount, less the tax paid, difference due at whatever marginal rates.

Not HMRC...Nikarako, the response you received via HMRC didnt expand enough. You advised you moved out of UK in Jan 24. As such, split year may apply for 23/24, in which case you should have completed 23/24 on paper or via 3rd party software only to include residence pages. Otherwise, without completing residence pages for 23/24 HMRC will consider you UK tax resident for the entire year and can (and will) seek to tax any foreign income from Jan 24 to 5 April 2024. If there is no foreign income (in Greece?) its not the end of the world, but you wont be able to complete 24/25 accurately as you wont be able to enter the date of leaving on those forms as it is in the previous year.

Not HMRC...yes its liable to CGT. (Its also liable to income tax on income less expenses (and mortgage tax credit) throughout letting period on annual basis). There is no separate period you need to live in a property you own which makes it exempt. The calculation is the number of months lived in / total months owned as the exempt period, the period you let it out will always be liable, the fraction of the gain charged simply reduces each month you live in it (plus final 9 months exempt). If you lived elsewhere that's deemed a choice, unless it was a requirement (tied accomodation for job, e.g. military)

Not HMRC...you apportion the gain BEFORE applying the annual exemption

Not HMRC...wasnt aware a declaration of trust could be backdated? Could someone from HMRC comment? Thanks.