Ash1990

Hi, I understand that an authorised absence in terms of private residence relief is due to working abroad (including for a spouse who joins a partner) if the house has been lived in prior to moving out. The advice then says if prevented from moving back into the house due to work then this will mean the private residence relief still applies, however if the property is sold from abroad as someone has to be abroad for work does this mean the relief still applies. For example Live in house for 2 years Move abroad for work Sell house after 7 years as working abroad (can't go back to house as working abroad) Does PRR apply to the whole time or does the not being able to go back to the house only apply if the person is a tax resident again in the UK

Hi, If I move abroad fulltime and work (qualify for the amount of hours needed etc - third automtic test), I understand my partner (spouse) can join me in the split year and as long as she does not come back to the UK more than the permitted days then she will also be a non resident for the element of the split year. This is based on: "RFIG21090 - Statutory Residence Test (SRT): Split year treatment: Case 2 - The partner of someone starting full-time work overseas" However, I can't seem to find any guidance relating to the following year (i.e the non split year). She will still be there due to me working fulltime abroad so surely the permitted days alllowance will also apply to her if it applies to her during the split year? Could you please clarify this?

Hi, I have one property that I own in my name and one property owned in a trust where I am a trustee (the other trustees live in the UK). I am planning on moving abroad - do I have to complete 2 non resident landlord applications (one for a trust and one for an individual) or can I just complete one Thanks 

Hi, I have a general question: 1) If a transfer is made to spouse of crypto would this be tax free? 2) In terms of self assessment do I need to report this anywhere. For example the hmrc threshold for reporting disposals is £50k. Am I correct in understanding that if a transfer is made to a spouse then the disposal cost of the transferor is equal to the acquisition cost and this would then be shown in the capital gains section of self assessment, or do we not have to show this transfer? 3) If the disposal to a spouse is under the 50k threshold to a spouse does this need to be reported anywhere?