Clive Smaldon

Not HMRC...you cant close a ltd company without preparing a final set of accounts covering the date from the previous set to the date of closure, which would effectively show what these funds are, i.e. whether salary (would be in PandL), dividends (would show as distributions), or value of balance sheet (would show on balance sheet and be represented by capital distribution on shares) in which case CGT with any business reliefs...so whilst HMRC is right, and anything relevant would be in the company accounts, that is then replicated on your SA return, but it needs to correspond to the treatment of those funds in the final set of company accounts.

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...its where someone is at midnight, as not in the UK at Midnight Mon Tues and Weds its 3 days out, Thurs doesnt count as will be in uk when the clock strikes 12

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...you need to determine your statutory tax residence in both countries, if only statutory resident in one country then the salary is only taxable in that country (if you dont get caught under Netherlands statutory residence rules but are statutory resident in the UK then the UK and it should not be taxed in the Netherlands). If you are statutory resident in both then you need to determine Treaty residence (article 4) to determine which country takes precedence. The DTA is clear (article 14), salary from Netherlands is ONLY taxable in one country (so it only goes on one return) unless (some of) the duties are performed in the UK. Whichever applies to you you cannot claim tax credit it the other country as it is not liable in the second country...unless it needs to be split according to where exmployment is exercised.