HMRC Admin 32 Response

Hi,

As you would be declaring the income under the rental income section of the return and not the self employed section, no NI is due on any profit that you make. You do not meet all the criteria mentioned in order to be classed as a business for NI. Expenses incurred in the tax year must be used against any rental income that you receive and it is then only the balance that can be carried forward even if this means you do nut use your personal allowances. The removal of the gas fire is allowed as this is seen as maintence/repairs.

Thank you.

Hi,

No, if its done through payroll it should not be added onto the return.

Thank you.

Hi,

As long as the capital gains losses are declared in the tax return for the year in which they arise, there is no need to include them in each tax return to carry them forward.  When you choose to utilise those losses in a future tax year, you would complete the box "Losses brought forward and used in-year" in the losses and adjustment section.

Thank you.

Hi,

If your total income is above your personal allowances you will be liable to tax. A review will be done on the 2022 to 2023 tax year shortly and any overpayment will be issued.

Thank you.

Hi Kevin,

We are unable to access your record to review the position on the forum. You will need to contact our Self Assessment team.

If you click 'Ask HMRC Online' and request to speak with an adviser, you will be put into the queue for Webchat.

Self Assessment: general enquiries

Thank you.