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Posted Tue, 12 Dec 2023 16:16:33 GMT by
For the first month of tax year 2022-2023 I received income (£3825.27) through an umbrella company who deducted tax (£471.80) based on my tax code (1296L) which was the same tax code as for the previous year. This tax code allowed for professional subscriptions which totalled £123.00. The following 11 months I was a sole trader. Should I declare my expenses for subscriptions on the self employed section of the tax return or will this be accounted for on the employed section? Thank you for any advice.
Posted Tue, 19 Dec 2023 09:32:09 GMT by HMRC Admin 5

The professional subscriptions relate to your employment, so the figures should be shown on the employment section along with your pay and tax.  
If in future years you are self employed and pay professional subscription, then you can include them in the self employment section.

Thank you
Posted Tue, 19 Dec 2023 10:22:31 GMT by
Thank you for the reply. My question was asking which section do my professional subscriptions need to be declared as I was both employed PAYE and a sole trader in the tax year 2022/2023 (employed then self employed not both at the same time). My PAYE tax code was increased to allow for £123 of subscriptions but my employed income was under £4000. I then became self employed for the remainder of that tax year. Thank you
Posted Fri, 22 Dec 2023 13:59:45 GMT by HMRC Admin 5

The subscriptions would be claimed under the employment section.

Thank you
Posted Sat, 06 Jan 2024 17:31:03 GMT by
Hi, I'm a first time user of the forum and hope this is a good place to ask a question re expenses. I acquired a property for rental and believe I have a mix of expenses such as replacing worn items ie carpet, flooring and cloakroom loo basin/toilet/carpet/lino (revenue), plus upgrading kitchen and bathroom (capital expense), and redecorating repairs (internal and external walls - revenue). Does this sound correct, or does every repair or change like for like need to be recorded as a capital expense?
Posted Thu, 11 Jan 2024 16:14:18 GMT by HMRC Admin 25
Hi anico,
Generally,  you are correct.
As there is no set list of revenue and capital expenses, you will need to read the guidance and make an informed decision, as it is largely a question of fact and degree in each case, whether expenditure on a property leads to an improvement.
Please have a look at the guidance here:
Work out your rental income when you let property
PIM2030 - Deductions: repairs: is it capital?
Thank you. 

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