HMRC Admin 32 Response

Hi,

This depends on the double taxation treaty that is held with the country that you came from.

Tax treaties

Thank you.

Hi,

Yes you can. In year losses are used first before any annual exemption is applied.

Thank you.

Hi,

The whole return, the SA100 and SA109 plus any other additional pages that you need, must be submitted together either online or by post. if online, you need to purchase 3rd party software.

Self Assessment commercial software suppliers

Thank you.

Hi Mark,

If you rent out your house and you do not live in the same property then you cannot claim rent a room relief. In other word they are not lodgers. Please see PIM4001.

PIM4001 - Rent-a-room: overview

However the airbnb may meet the criteria as a furnished holiday letting if the rental property meets the three conditions in:

HS253 Furnished holiday lettings (2022)

There is special tax treatment linked to furnished holiday lets. You may be better reading this link.

PIM4140 - Furnished holiday lettings: special tax treatment of furnished holiday lettings

Thank you.

Hi,

Question 1 you can choose either cash basis or traditional accounting if your turnover is under £150000.

Question 2, Cash basis is used when you invoice  somebody and received the income in the same tax year. Normally with rental income people claim cash basis because under the rental agreement they pay within the same tax year. Therefore if you received a payment on 10 April 2023. This would be entered in your 2023 to 2024 tax year and not 2022 to 2023.

Question 3, may now be irrelevant but if you did want to claim traditional accounting you would need to apportion yes. Cash Basis no. 

Guidance below:

PIM1092 - Cash basis for landlords

Thank you

Hi,

If your payroll software is unable to perform this action, the only other way to submit these amendments would be use HMRC Basic Paye Tools to submit an Earlier Year Update for any Tax years prior to 2020 to 2021.

If you need any further assitance please call 0300 200 3600.

Thank you.

Hi,

Can you please call our IR35 Helpline on 0300 123 2326 to discuss this in more detail.

In addition you can visit below, where there is an option to communicate via webchat.

Off-payroll working (IR35)

Thank you.

Hi,

Please contact the Online Services Helpdesk on 0300 200 3600 or using the link below.

Technical support with HMRC online services

Thank you.

Hi,

Please see our CWG2 booklet which covers all guidance on employing an employee from abroad - (Section 4.6 onwards)

2023 to 2024: Employer further guide to PAYE and National Insurance contributions                                                                                            

There are instances where no tax or NIC would be due and a NT tax code can be used but you must ensure that the employee meets all conditions detailed at section 4.6.6. 

Thank you.

Hi,

Yes, your employer (or their agent) will need to make the S690 application and a tax return will be required to confirm.

For the NI, please refer to:

Social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland 

Thank you.