Clive Smaldon

Doing a claim for up to 4 years at once is when someone is dealt with purely via PAYE and hasnt made a claim before, and submits separate forms to claim as not under SA. You can amend 4 years SA returns...but maybe not online, speak to HMRC.

Not HMRC...Kevin...because some of those years you may have been "contracted out" whereby if payments were made to an employers pension the Class 1 contributions will have been at a reduced rate...talk to NI

...that should be sales proceeds less purchase cost (wrong way round, though the figure is the same)...to confirm, no, repaying a mortgage is not a deduction from the gain because all its doing it financing the purchase price...

Not HMRC, as you have submitted under SA you need to submit amended SA's with the claim for each year within the employment pages for both years.

Not HMRC...HMRC personnel have zero input in to the calculation, its an automatic computer generated calculated based on information either via PAYE system or based on SA return...to my knowledge its not possible for a member of HMRC staff to remove the personal allowance in a calculation...also, you can only go back 4 years to make a claim, though legislation exists for extended periods IF THERE IS AN OBVIOUS ERROR by HMRC...best bet is to call them (though they may not have immediate access to those years on their system and it may involve a call back).

Not HMRC...Chicken1980, are you talking about repaying the capital? If so, no you cant deduct the cost of the capital, the gain is purchase cost less sales proceeds, how the purchase was funded isnt a factor in the calculation otherwise you would be doubling the cost to buy the property.

Sorry...meant from '76 to '06, not '70 to '00 (no idea why I changed the years, getting old) but principle remains the same...you need to check with NI if any of those years were at contracted out rates, which may account for reduced amounts paid affecting the amount payable...if not then its something else...

Not HMRC...if any of your record from 79 to 2000 was contracted out (employer pensions often contracted out so people paid lower amounts of NI as a result of contributions to company pension) they will not count as full years for the full amount of pension...you need to speak NI

Not HMRC...the October 24 deadline was for paper returns with paper residence pages (SA109). SA returns online (commercial software) deadline was 31/1...you have an extended date, but you cant use HMRC software for residence pages, noone can, their software doesnt support it (to claim split year)...suggest you file via commercial software including the residence pages to claim split year (list of commercial software on HMRC site, some support residence pages but not all so check)

Not HMRC...yes, and no...non residents are liable to CGT on UK property, however, there are special rules re the amount/period liable that speciifically apply to non residents... https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-calculating-taxable-gain-or-loss You need to run the various calculations/scenarios as to the one that is to your advantage in terms of tax due, each case is different depending on the gain by reference to valuations for base cost/April 2015 value/time apportionment/straight line basis/exempt periods and so on...its complicated, professional advice is usually worth the spend in such circumstances, though if able to calculate/compare the various methods yourself then no reason not to