HMRC Admin 5 Response

Hi 

Thank you for your question, please refer to guidance - PIM1030 - Introduction: jointly owned property & partnerships - Jointly owned property: no partnership, which states ‘However, where the joint owners are husband and wife, or civil partners, profits and losses are treated as arising to them in equal shares unless:
both entitlement to the income and the property are in unequal shares, and
both spouses, or civil partners, must inform HMRC that their share of profits and losses is to match the share each holds in the property.’
You can inform HMRC of unequal shares by completing a Form 17 available at Declare beneficial interests in joint property and income

Thank you

Hi

Usually the rental business does not begin until the first property is let.  Any expenses incurred before the first let must be solely for the rental business and must not be capital expenditure.  
Any qualifying pre-letting expenses are treated as incurred on the day the rental business commences this is usually the day the property is first let.  
So yes you can claim the improvement expenses.  For further information see  PIM2505 - Beginning and end of a rental business: commencement

Thank you
 

Hi 

Calculating profits or losses of a trade using the cash basis does not usually affect the types of expenses which are allowable.  
Please see PIM1094.   The expenses incurred in connection with the first letting or subletting of a property for more than one year are capital expenditure and therefore not allowable.  
The expenses include for example legal expenses (such as the cost of drawing up the lease), agents’ and surveyors’ fees and commission.  
So no the fees would not be allowed as a deduction in your next tax return.  Please see PIM2120.

Thank you

Hi  jpmurray

For assistance you will need to contact the National Insurance department National Insurance: general enquiries

Thank you

Hi 

You would normally receive your UTR and confirmation of your registration in around 3 weeks.
In this case, there may have been an issue with your registration - contact us by wechat or phone via
Self Assessment: general enquiries, and we can register you if necessary.

Thank you

Hi 

Your UTR is the number you will use to file any Self Assessment return you need to file from 23/24 and onwards.
If you've registered to file a 23/24 tax return but no longer need to do so, you need to contact us so that we can cancel your need to file that return - you can do this via
Self Assessment tax returns  or by contacting us by webchat or phone via Self Assessment: general enquiries

Thank you

Hi  Joanna Greensmith

You will need to contact the ISA provider for assistance. 

Thanks

Hi

Your husband can check if he meets the criteria for Self Assessment at Check if you need to send a Self Assessment tax return

Thank you