HMRC Admin 19 Response

Hi,

You can see guidance here:

How to fill in your tax return

Thank you.

Hi,

Yes it can be offset as it is classed as an improvement.

Thank you.

Hi,

If solely used for business, then yes, you can claim this.

Thank you.

 

Hi,

HMRC cannot advise you on your residence as this is for you to determine based on guidance available. If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify, then you will need to report all your foreign income to the UK. You can see guidance here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies:

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only 

Thank you.

 

Hi,

The PAYE contracts would be declared as employments, along with any tax deducted.  

You can claim expenses for buying tools that you require to do the job in question. If this kit was acquired to do the contract work, then this would be an expense, set against the employment income.  If aquired for use as a freelancer, this would be 'plant and machinery', which is a Capital Allowance you can use against the self employment income. You can see guidance here:

Claim tax relief for your job expenses

Claim capital allowances

Thank you.

Hi,

The original cost price is still the figure to use when working out any gain. For the period that he lived in the house, he can claim Private Residence Relief to reduce any potential gain. You can see guidance here:

Private Residence Relief (Self Assessment helpsheet HS283)

Thank you.

Hi,

As the sale is in the 2023 to 2024 tax year, you have until 31 January 2025 to file the tax return and declare this. This would be on your personal tax return.

If you do not need to file a Self Assessment return, you can report the gain using the real time service here:

Report and pay your Capital Gains Tax

Thank you.

Hi,

Personal allowances are not pro-rata and the full allowance is given.

Thank you.

Hi,

You can see guidance here:

Tax on your private pension contributions

Thank you. 

Hi,

If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify, then you will need to report all your foreign income to the UK. You can see the guidance here:

Tax on foreign income 

The following guidance will help you work out if split year treatment applies: 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

You can see guidance on how to co0mplete the SA109 here:

Residence, remittance basis etc notes
 
Thank you.