HMRC Admin 19 Response

Hi,

If you have not claimed the VAT as input tax in the correct period then this would be an error correction and you can go back up to 4 years. You can see the guidance here:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

If you are doing work on existing student accommodation then this would be 20% VAT as there would be no relief for this kind of work. However, if you are doing work in the course of a qualifying conversion from a non residential building to a residential building then the work can be done at the reduced 5% rate of VAT. You can see guidance here: 

Reduced rating the conversion of premises to a different residential use

Thank you.

Hi,

It would appear that you have registered for a business account and not a personal account. Business accounts would be used to submit a Corporation Tax return, for example, from a limited company or partnership.  

For self employment, partnership, you need to register for a personal account:

Personal tax account: sign in or set up

You can submit a personal tax return for employment, self employment, partnerships from the personal tax account.

Thank you.

Hi,

If you actually work from home in the studio flat you can claim a proportion of the expenses. You can see guidance here:

Expenses if you're self-employed

Simplified expenses if you're self-employed

Thank you.

Hi,

It will just be the interest.

Thank you.

Hi,

Yes, that is correct.

Thank you. 

Hi,

Yes, that is correct.

Thank you.

Hi,

You can see guidance here:

Claim tax relief for your job expenses

Thank you.

Hi,

Only if they have been re-invested by you. If they have been automatically re-invested by the company, then, no.

Thank you.

Hi,

Please have a look at Article 15, Dependent Personal Services, of the UK / Canada double taxation agreement. In general, it advises that a UK resident, who has employment income in Canada, is taxable only in the UK on this income, unless, the individual is in Canada, undertaking the work. Paragraph 2(a) states the circumstances, that would allow the income to be taxed in Canada:

1978 Canada/UK Double Taxation Convention (2014 consolidated version

If your employment income is not taxable in Canada, you will need to request a Certificate of Residence from HMRC, which you would need to send to the Canadian Revenue Service, to request no tax is deducted from your employment income, which you will declare on a Self Assessmen tax return. You can see guidance here: 

How to apply for a certificate of residence to claim tax relief abroad

If tax is deductable in Canada, you would need to claim Foreign Tax Credit Relief in your Self Assessment tax return for up to 100% of the tax deducted, so that you do not have to pay the tax twice.

Thank you.