HMRC Admin 8 Response

Hi,
Please have a look at the guidance for annual allowance carry forward at PTM055000 onwards for guidance on calculating unused allowance.
Thankyou.

Hi,
You will need to review the guidance for the statutory residence tests and take the tests, to determine your tax residence: 
RDR3 Statutory Residence Test
This will determine whether you are liable to pay tax in the UK or not.
Thankyou.

Hi,
Please have a look at the guidance at CG15180 onwards:
CG15180 - Expenditure: enhancement expenditure as some improvement are regarded as 'like for like' and are considered general repairs and maintenance, which cannot be set against capital gains.
Thankyou.

Hi,
An estate after death is made up of absolutely everything a person owned when they were alive.  
Dealing with the estate of someone who's died
Thankyou

Hi Beverly
You can check if you meet the criteria for Self Assessment at:
Check if you need to send a Self Assessment tax return
Thankyou

Hi,
Yes this would be correct if £1000 for gift aid this is grossed up to include the basic rate releif claimed £250. 
Thankyou.

Hi,
A certificte of residence is issued where the UK has a tax treaty with a foreign country (in this case, Spain) and the individual has income arising in that foreign country.  
The certificate is used to support the individual's claim to repayment of any tax on that income, deducted in the foreign country.  
It is your supporting evidence, to show that you are tax resident in the UK and only taxable on this income in the UK.  
You then declare the foreign income in your self assessment tax return.
Thankyou.

Hi,
Fill in colums A to F in the SA106:
Self Assessment: Foreign (SA106) or the eqivalent boxes in the foreign section of the online tax return.
Follow the guidance at page FN6 for boxes 4 to 6:
Foreign notes
Thank you

Hi,
Please have a look at article 20:
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL , which covers self employment.  it advises, that if you are in resident in UK while working for your Hong Kong clients, you are taxable on your profits only in the UK.  
You will need to request a certificate of residence:
How to apply for a certificate of residence to claim tax relief abroadto claim a refund of tax from the Hong Kong tax authorities.  
In the self employment section of the tax return, you declare your profits from your overseas income.  
Based on the tax treaty, you cannot claim a FTCR, as your profits are not taxable in Hong Kong.
Thankyou.

Hi Wing Chung Tam,
You set your loss arising in the same tax year as the gain against the gain.  
You can set the annual exempt allowance against the gain and carry forward the unused losses.
Thankyou.