HMRC Admin 18 Response

Hi,

Please can you advise what your enquiry is?

Thank you

Hi,

Costs of services such as gardeners are allowable prperty expenses so as long as a record of payment is kept such as a bank transfer receipt then this is acceptable. As you rightly state, your

mum doesn't need to do anything if the amount remains under £1000. 

Thank you.

Hi,

 You are correct in saying that you cannot claim for any improvements to the furnished holiday let made before the property was rented. You can claim the cost of improvements against any

capital gain when the property is sold. If the FHL business uses cash basis accounting, the full amount of capital expenditure incurred on white goods and furnitutre can be deducted as a

normal allowable business expense of the tax year when the expenditure is actually paid.

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be

found here:

Tax on savings interest

and

Tax on dividends

Thank you.

 

 

Hi,

1. You are correct in saying that you would pay no tax on your rental income if it is less than the rent a room relief of £7500.  

2. The income from renting out the car parking space  will be classed a trading income and you can claim £1000 trading allowance against this income.

Thank you.

Hi,

You may use code NT if the following the following points are applicable. (1) they are working wholly outside the UK. (2) They have not been resident in the UK. (3)  they do not intend to

and will not perform any duties in the UK. Further information can be found in our online booklet CWG2 paragraph 4.6.6

Thank you.

Hi,

You can use catagory X if the employee is not liable to national insurance in the UK.

Thank you.

 

Hi,

Pleaase contact the online helpdesk at:

Technical support with HMRC online services

for advice.

Thank you.

Hi,

We can only provide guidance regarding UK VAT. Please contact the relevent VAT authority for the countries in which you are supplying to in order to get advice specific to you and their own

rules.

Thank you.
 

Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.