Clive Smaldon

Not HMRC...CGT position depends on a number of factors including when became non resident and the DTA between where you are now and the UK, generally, no, you cannot open or add to ISA's when non resident.

Not HMRC...HMRC has misunderstood your question...yes you include your savings interest, and all sources of income...the reason for your SA form is some self employment income, but you need to enter all sources, including savings interest, regardless of the amount...like I said, HMRC has ignored the fact that you need to submit SA regardless due to self employment which means everything needs to go on your return.

Para 7...In general, ordinary retail customers purchasing goods, investments or services at arm’s length will not be liable to Income or Capital Gains Tax in respect of any commission, discounts or cashbacks received by them. Its clear its not liable by the use of the word ANY above...you "purchased" the "service" of the bank account or credit card account when you signed the contract opening the account, regardless of whether there was a cost to you (a fee for the bank account or credit card account) or not...as even if no upfront fee you agreed to pay fees and interest if you make late payments on the card, carry a balance on the card or go over overdraft limits or use certain services like currency transactions abroad etc on either the card or the bank account etc, i.e. you entered in to a contract with the bank/card company at arms length, a commerical transaction, and the provider is offering you cashbacks as incentive...its under no obligation to do so, i.e. it can withdraw these at any time (several banks have given them, stopped them, restarted them etc), and you are under no obligation to maintain a number of transactions in a month/use whichever account in the manner needed to get a cashback etc, its only if you do that you get a cashback, so its not liable.

...just to clarify by reference to your example... Colleague, £55K salary £10k salary scarifice, leaves £45k taxable, relieved the excess over £50270 at HR You, £45k salary, £10k salary scarific £35k taxable, £10k other income, £45k taxable, therefore relieved the excess over £50270 at HR The overall tax due would be identical...and thats why you dont claim salary sacrifice on a tax return, ever.

Not HMRC...if you are UK tax resident then you are liable to UK tax on income and capital gains worldwide. The UK/Polish DTA says the sale of the property is liable in both countries, so any tax you paid on the sale in Poland can be offset against any liability in the UK, but you cant relclaim any excess in the UK and need to pay any difference if there is one. Doesnt matter what you did with the funds, if its a disposal liable to tax and you are UK tax resident then you are also liable in the UK.

Not HMRC 1 Yes 2 Yes 3 Yes 4 Yes, management/professional costs.

Not HMRC...Anthony, you and HMRC are incorrect, its salary sacrifice, its already been removed from salary, so youve had the tax relief by it not being taxed, and the contribution itself is then viewed as an employer contribution, if you follow what HMRC admin said you will be submitting an incorrect tax return and claiming releif to which you are not entitled. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim42785 see the last paragraph

Not HMRC...this appears to be a fixed interest account, liable to income tax, not capital gains tax and would be liable to tax at her highest rate of income tax after her annual interest allowance.

Kalpana...Mortgage interest has no upper limit, if the purpose of the borrowing was allowable (buying/improving rented property etc)...its always a claim to full amount (or allowable amount) of the loan(s), which the calculation will then relieve at 20% up to the amount of the liability on the property only. You appear to have confused the £1000 annual property allowance, which is only claimed when expenses and mortgage interest are not claimed, i.e. you cant claim £1000 allowance AND expenses/interest. These figures were tapered on the change to 20% through 2020, from then interest releif has been 20%. You need to amend your returns.

Not HMRC...yes you need to declare it, You either claim expenses or the £1k allowance, NOT BOTH...so if claiming expenses and there is a profit the difference is liable, if claiming £1k allowance then on £1300 turnover £300 would be liable to tax. You also need to formally register as self employed from when this started if not done so,