HMRC Admin 5 Response
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RE: Including previous payments for PAYE tax underpayments on a Self-Assessment
Hi
We would need to access your record to check on the underpayment from the P800 to advise how to declare on the Self Assessment.
You can contact HMRC at Self Assessment: general enquiries
Thank you -
RE: Sole Trader Registration for Yoga Teaching with Full-time Job
Hi Rhubarb
Yes if you gross income from the Self Assessment is £1000 or less then if you do not meet the criteria then your Self Assessment can be closed for that tax year.
If this is the case you can contact HMRC to update Self Assessment: general enquiries.
If not yet registered then you can wait until the tax year end for 2024/25 and if above the £1000 you can register at that time and the online filing date will be 31 January 2026.
Thank you -
RE: Filing first self assessment as UK resident but non UK citizen
Hi Brian
She can check if she meets Self Assessment criteria at Check if you need to send a Self Assessment tax return
Thank you -
RE: Gift Aid - donations to charity
Hi
If you still complete a Self Assessment then you will need to declare the gift aid payments made.
If filing online on the tailor your return page 3 of 3 you would answer yes to the question 'Did you give to charity?'
This will then open the section to declare the gift aid payments. If the paper tax return you would enter the details on page 4 of the SA100.
If you no longer complete a Self Assessment tax return then you will need to contact HMRC with the details Income Tax: general enquiries
Thank you -
RE: National insurance Number fraud
Hi
I am sorry that this issue is not yet resolved, but to review this you will need to contact HMRC to access your records
Income Tax: general enquiries.
If you want to escalate your case then you can submit a complaint Complain about HMRC
Thank you -
RE: New Agent Account Service Registration
Hi
For any agent queries, you can contact us on 0300 200 3311 or by webchat or post via Agent Dedicated Line: Self Assessment or PAYE for individuals
Thank you -
RE: Jointly owned property but 70/30% profit?
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 -
RE: Claiming Allowable Expenses for Pre-Tenancy Property Improvements: What's the Rule?
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
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RE: Cash basis & First letting - are legal and agent's fees deductible?
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 -
RE: No record of NI contributions after working in construction for years
Hi jpmurray
For assistance you will need to contact the National Insurance department National Insurance: general enquiries
Thank you