Clive Smaldon

Not HMRC...n.b. Its not a "blanket" exemption, e.g. wouldnt apply if property also bought abroad i.e. only one PPR exemption for any period.

I would also add...you need to ensure this is, in fact, a Directors Loan repayment. What should happen when the company is wound up is that a final set of company accounts is prepared to that date, if this hasnt happened it should! These accounts will show the tax treatment of any funds paid/due to the director...i.e. if salary it would show in the Profit and Loss (and therefore goes on employed pages on SA), if dividends it would show as distibutions (and would go on dividends on SA), if capital distribution it would show re share capital (and would go on CGT pages on SA with Business Asset Relief (if claimable) ) or if indeed it is repayment of directors loan then this is straightforward repayment of a loan made to the company by the director and this does not go anywhere on SA. SA must replicate the company accounts position where the director is concerned.

Not HMRC...except HMRC, there is no PPR relief if rebasing to 2015 as is after the period lived in, similarly re straight line basis..anyway, you need to work the calculation out 3 ways and decide which is the best method for you... https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-calculating-taxable-gain-or-loss

Not HMRC...you most deifinitely DO NOT include this in SA103F...that is for self employment, this is a limited company withdrawal and nothing to do with self employment, it is most definitely not drawings, drawings do not exist in a ltd company. If this was in a Directors Loan account in the company, this is money the company owed you in respect of previous company adjustments and it is NOT reportable as income in SA. HMRC please correct your advice.

Correct, company would pay corporation tax on profit after salary costs deducted (allowable), you would pay tax on the salary after pesonal allowance (assuming no other income) at 20/40/45. Please also note, the company will have an employers ni charge on salary, and you will have an employee charge to ni on salary (different amounts, different thresholds).

Not HMRC...capital gain does not factor in the equation, its not income, its a gain.

Not HMRC...no, interest etc doesnt count, its EARNED income only (employment/self employment), thats it, nothing else.

Not HMRC...also, if you have a "portfolio"in the company Im guessing the value will make you liable to AETD (search it online) on an annual basis (IN ADDITION) to corporation tax...so you will have corporation tax on company profits (19-25%), PAYE on any salary (personal allowance then 20%, 40% and 45%), tax on dividends 8.75%, 33.75% and 39.35% (not allowable against corporation tax as a deduction) and also AETD annually. If you need to do a AETD return and havent done it yet you need to do promptly...its due by the end of the month

Not HMRC...no such thing as "gift tax"...you can give as much as you want...giving over "annual exemptions" are potentially exempt transfers, if you survive 7 years the full amount is removed from your estate in the event of your death, if you die within 2 - 7 years of gift then a tapered amount is added back to calculate IHT, if you die within 2 years of gift the full amount of the gift is added back as if neve made in working out whether IHT is payable on death.

Not HMRC...you should be entering the earnings in employment over the ni threshold on the employment pages, this then adjusts class 4 for class 1 paid in the year...the figure should be on HMRC system in "information to assist you to complete your return" when HMRC update paye for the year...or can be taken from the P.60...the SA calculation automatically adjusts this where figures are entered, ie reduces the class 4 to account for class 1