HMRC Admin 19 Response

Hi,

Pease can you email the registration team to re-issue you with your VAT number again as this has not been received:

vrs.newregistrations@hmrc.gov.uk

Thank you.

Hi,

You will need to review the guidance on residence and take the statutory residence tests at RDR3:

RDR3 Statutory Residence Test

The days spent in the UK on holiday, will count when calculating your days in the UK. This test will determine your residence status. You will then need to look at section 6 in relation to split year. If the split year applies to you, it will commence on the day you arrive in the UK. Split year treatment can only be claimed in a Self Assessment tax return.

Thank you.
 

Hi,

Yes, you can allocate the rent split in unequal shares but you would have to complete and send a Form 17 with a deed of trust. You cannot just show bank statements.  

The unequal split starts from the date that the form is signed regardless of what point in the tax year it is signed. The form also has to be received by HMRC within 60 days from the date that was signed. You can see more information here:

Declare beneficial interests in joint property and income

Thank you.
 

Hi,

You can see guidance which advises the four areas where expenditure is allowable here: 

CG15150 - Expenditure: introduction

The rules on revenue expense and capital allowances are open to interpretation, so it is largely a question of fact and degree in each case whether expenditure on a property leads to an improvement. The following guidance advises that sometimes the improvement may be so small as to count as incidental to a repair. In the absence of other capital indications, the entire cost is then revenue expenditure. Problems can arise where the customer does work on an old asset. A repair or replacement of a part of a building using modern materials may give an apparent element of improvement because of the greater durability, superior qualities and so forth of the new material. But the cost normally remains revenue expenditure where any improvement arises only because the customer uses new materials that are broadly equivalent to the old materials. Your example of single glazed and double glazed windown falls into this category. 

PIM2030 - Deductions: repairs: is it capital?

Thank you.

Hi,

To take up employment in the UK, you will require a National Insurance number. This is something you can apply for here:

Apply for a National Insurance number

If you commence an employment, you will need to advise your employer that you do not have a P45. Your employer should ask you to complete a starter checklist. This will help determine the corrct tax code to apply. UK Income Tax will be payable on your worldwide income from the date you arrive in the UK, unless you apply the remittance basis, then you would only be taxable on your UK income, but would not have a tax free allowance.  

Any money transferred to the UK, that was earned while you were not resident in the UK, would not be taxable. Any interest that it generates would be taxable. The rules for the remittance basis will change from 6 April 2025. Guidance on those changes is still being written at this time.  

There is a tax free threshold for savings interest. The amount of this interest that is tax free, depends on the level of your income. You can see guidance here: 

https://www.gov.uk/apply-tax-free-interest-on-savings

Thank you.

Hi,

Any source of income from overseas, whether remitted to the UK or not, regardless of what it is or how much it is, is  a criteria for completing a Self Assessment tax return.

If you are in a position to claim for the remittance basis, being UK resident but not domiciled, you will still be required to complete a Self Assessment tax return. You can see the guidance below for more information on the remittance basis: 

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

As we can only provide general information and guidance in this forum, for an answer to a detailed question of this nature, you would need to seek professional advice.

Thank you.

Hi,

Where an asset is disposed of for less that it was acquired for, then a loss arises, which is not taxable.

If your Private Residence Relief is applied over the whole period of ownership of the property, it would cover any gain arising from the disposal and no tax would be payable. If Private Residence Relief applies to the property disposed of, so that no Capital Gains Tax is payable, then you do not need to report the disposal to HMRC.

Thank you.

Hi,

If you were sent to Canada to work by your employer as a secondment then, yes. If you chose to move there then, no, Private Residence Relief is not due for that period.

Thank you.

Hi,

If none of the income is remitted or used to pay for something in the UK, then no. You can see further guidance here:

Remittance basis 2024 (HS264)

Thank you.