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Where Taxpayers and Advisers Meet
Latest from the Forum Post Your Tax Query Latest from the Forum
UK non tax resident with UK property income
on 17/06/2026 17:33, by DPA

Hello, My wife and I are currently UK tax residents. My wife is a US national. I am British. We jointly own a home in UK. We intend to move to Ireland where we will remit my wife's pension from USA. We will follow the necessary procedure to revoke our UK tax ... Continue Reading

PPR - non-resident spouse - nomination of main residence
on 17/06/2026 11:25, by beachnut

Hi, Husband is UK resident and living in a UK property jointly owned with his non-UK resident wife. Wife is living abroad in a house owned solely by her. They are married, not separated, just temporarily living apart. UK house is to be sold. The property had ... Continue Reading

S21 Gifts out of Income and ISA dividends
on 14/06/2026 16:34, by DavidGold

Hi, hope someone knows the answer to this. On paper we have enough surplus income to start sizeable gifting under the "gifts out of income" exemption (s21), but a chunk of this is ISA dividend income, and I'm trying to understand whether that income counts for ... Continue Reading

SDLT additional property charge
on 10/06/2026 10:38, by jim jones

Hi I own 2 properties, a PPR and a BTL. The PPR is unmortgaged. I am looking to move to a new bigger PPR. If I buy a new PPR, move there, and shortly thereafter give my current PPR to my son, will I be eligible for a refund of the 5% additional stamp duty ? Apologies ... Continue Reading

Investment Bond - cashing in
on 09/06/2026 22:54, by Miss F

Hi all, I’ve been looking online at information and wonder if anyone can give me a little more info :- My relative has an investment bond/life policy which was taken out in Jan 2001. It was a single premium of £50,000 and is now worth approx £200,000. She ... Continue Reading

Class 2/Class 4 on non-resident
on 08/06/2026 10:23, by Brightonian

I have a client who is non-resident but who has worked in the UK for 5 days in 2025-26. He is self-employed and his profit was £10,000. Does he have to pay Class 2? If he works in the UK again in the current year and earns over the Class 4 limit, will he have ... Continue Reading

Possible IHT reduction
on 05/06/2026 08:07, by RolfF

My brother has been widowed since 2002 and is now in very poor health. He has asked me to be executor for his estate and I seem to think there's something about the tax allowance of his late wife that could be used to reduce IHT? I have little knowledge of tax, ... Continue Reading

CGT on UK property non-resident returning to UK
on 03/06/2026 12:14, by beachnut

Mr B and Mrs B jointly own UK house which has been rented out since they became non-UK resident in 2001 (both had previously lived in it for 1 year). Mr B became UK resident in August 2024, but plans to become non-UK resident again in May 2028 (which will be for ... Continue Reading