Thank you, Marg. It does indeed help! I will speak to the client about making a late appeal. They will of course have claimed relief in Canada for some of the tax paid in the UK and may not want to disturb their Canadian filing but we will see.
Best of luck!
Maggie

I think you are right about HMRC not having a grasp. It may be worth challenging their decisions.

Some time ago, a client who is now a Canadian resident withdrew £20,000 income from her UK drawdown plan. It suffered tax of over £7,000 under UK PAYE. She completed the Canadian DT form and I submitted it to HMRC. They rejected her claim on the grounds that under article 17 of the DTA, there is no ...

My client, who is UK resident, sold her Spanish flat last year. I am unsure as to how to treat the Plusvalia Municipal she paid. This is a local tax and, according to the DTA, local taxes on capital can be offset against UK CGT. So far, so good. However, on researching further, it seems that, in Spa...

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 to pay that as well? He is resident in K...

Yes, as long as she signs it.

Thank you for confirming. Much appreciated.

Thank you for your comment. That is very helpful.

My client is not within self assessment. She made a capital loss in the two years ended 5 April 2024 and I submitted her signed claim last year. it was in the form I have always used - 'I wish to make a claim under S.16(2A) TCGA 1992 for losses totalling £x. I enclose detailed schedules of the losse...

I have been asked to complete a tax return for someone who was granted equity in March 2022 which vested in March 2025. He was UK resident throughout but was also resident in the Netherlands and Germany in 2022 - 6 months in each country. His employer has sent me the relevant Dutch and German paysli...

Thank you very much for taking the time and trouble to reply. There have been problems in transferring ownership of the shares via the VCT company but I take your point about a short document and will get on to that as soon as I can. Thank you for your help.