CGT and Split Year Treatment

[FrenchChris]

Hi everyone,

Having lived abroad for many years and definitely non-resident for tax purposes in the UK, I returned permanently in December 2020 which will make the 20/21 year qualify for split year tax treatment.

Q1: Do I qualify for the Annual Exemption Allowance on gains realised from the sale of investments since my return to the UK and if so, is it the full allowance or pro-rata.

Q2: Earlier in 2020 whilst still non resident, I sold a UK property and paid the CGT in France as required. The sale was declared to HMRC but was declared as a loss using the April 2015 non-resident valuation. So, can I offset this loss realised whilst non-resident against gains realised since December, ie whilst Uk resident?

Thanks in advance. I really appreciate all your help.

Regards,

Chris