HMRC Admin 19 Response

Hi,

If you need to complete the non resident page then you will not be able to do this using HMRC online. You would need to complete the paper tax return or use third party commercial software.

Self Assessment commercial software suppliers

For assistance accessing your online account you will need to contact our online helpdesk.

Technical support with HMRC online services

Thank you.

Hi,

Please contact UK Visas and Immigration for advice.

Contact UK Visas and Immigration for help

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Hi,

If the repayment has not yet been received then you will need to contact HMRC to check on the progress.

Income Tax: general enquiries

Thank you.

Hi Khushboo,

If you submitted your application online, the timescale is 12 weeks, the department who process these applications are currently working on applications received on 27 August 2023.

If you sent your application by post, the timescale is 44 weeks, the department is currently working on applications received on 9 January 2023.

Thank you.

Hi,

We can confirm that the CIS position will remain unchanged, and that the contractor will still be required to deduct the CIS at the applicable rate depending on whether the sub-contractor is registered for the CIS scheme or not. This will continue to be reported, as previously, by keeping a record of the gross payment amount so that they can be reported on their monthly returns.  
You can see further information on the contractor's CIS reporting obligations, specifically with the sub-contractor being registered for VAT at paragraph 3.22 here:

Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)

Thank you.
 

Hi,

Where proeprty is held in joint names, it is presumed to be held beneficially as joint tennants. This presumption can be displaced by evidence to the contrary, such as a declaration of trust. You can see guidance here:

TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy

The amount can be changed each year.

Thank you.

Hi,

As your rental business consists of a FHL, they do not qualify for domestic items relief so Capital Allowances may be claimed when you replace furniture and white goods. We would advise that for items such as saucepans, frying pans, cutlery and so on, to consider pooling the items together and putting them in a short life asset pool. You can find more information here:

HS252 Capital allowances and balancing charges (2020)

If you disposed of any of the items as scrap or second hand, that is, you received payment for such items which have previously been claimed as a Capital Allowance, you may have a balancing charge. Again this is covered within the guidance above.

You can also see guidance here:

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

Thank you.

Hi,

The share of any profit or loss arising from a jointly owned property will normally be the same as the share owned in the property being let. Joint owners can, however, agree a different division of profits and losses and so the share of the profits and losses can differ from the share in the property. You can see guidance here:

PIM1030 - Introduction: jointly owned property & partnerships

Thank you.

Hi,

Provided the loan/mortgage was obtained to buy a specific business asset, the rented flat, the interest paid on the loan can be claimed. The emphasis being on the purpose of the loan rather than how the loan was secured. You can see guidance here:

BIM45650 - Specific deductions - interest

Thank you.

Hi,

Where a property is held in joint names, it is presumed to be held beneficially as joint tennants. This presumption can be displaced by evidence to the contrary, such as a Declaration of Trust. You can see further information here:

TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
 
Thank you.