HMRC Admin 20 Response
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RE: Split year treatment and foreign income
Hi Vladimir,
This forum is for general queries only and is intended to help you self-serve.
We are unable to provide specific advice tailored to individual circumstances.
Thank you.
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RE: Sa100 self assessment form
Hi,
I am sorry you are having issues in receiving your paper tax return.
If still not received then you will need to contact HMRC to issue Self Assessment: forms ordering
Thank you. -
RE: CGT on second home when a spouse has died .
Hi,
If you own a property as joint tenants, the surviving owner automatically inherits the deceased’s share, the calculation applies per the previous reply.
Thank you. -
RE: QROPS 5 Year Tax Rule
Hi Paola,
Since 6 April 2017, you need to have been resident outside the UK for 10 consecutive tax years before you can access a QROPS pension (before April 2017, the requirement was five consecutive tax years). However, even if you satisfy the 10-year rule, you may still fall under UK tax rules if you withdraw from a QROPS within five years of switching from a UK-based pension.
Thank you. -
RE: Tax paid if workplace pension tax relief is combo of at source and via HMRC change to tax code
Hi,
We can only provide general advice in this forum.
For an answer to a personal question of this nature, you will need to contact our PAYE helpline on 0300 200 3300 or contact our webchat facility at Contact HMRC
Thank you. -
RE: Deed of assignment
Hi,
To split the rental income in unequal share, both parties must have a beneficial interest in the ownership of the property.
This must be done by redigesting both parties on the property Deeds and to submit a Deed of Trust signed and witnessed accordingly to HMRC.
As regards the expenses question, the expenses incurred in maintenance of the property will share equally in accordance with the split of unequal shares.
Therefore, if the property income is split 10/90, the expense with be treated the same way.
Furthermore, if the property is held under joint ownership of husband and wife, Form 17 must be completed.
Further information can be found on our website PIM1030 - Introduction: jointly owned property & partnerships
Thank you. -
RE: Deed of assignment
Hi,
You must complete and return a Form 17 available at Declare beneficial interests in joint property and income, you’ll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or the deed of assignment you have.
Guidance regarding this is available at- TSEM9852 - Form 17 rule - how couple make declaration
As your wife’s share would be 100% of the beneficial interest, so too would be the expenses, therefore, you would not be able to claim relief on mortgage interest.
Thank you.
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RE: late service charge for the tax year reported by management company using section 20B(2)
Hi,
You can still submit your 2023-24 tax return by the due date.
Once you receive the details from the management company you will have until 31 January 2026 to submit an amendment to your return.
For more information please see Self Assessment tax returns If you need to change your return
Thank you. -
Apportioning rental income
Hi,
Most types of trusts giving an interest in property to somebody who is not the legal owner now need to be registered with HMRC via the Trust Registration Service.
You can find guidance on the registration requirements and how to register here:-
Register a trust as a trustee.
There’s also more information about what type of trusts need to be registered at:-
TRSM23050 - Types of trust that need to be registered: contents: excluded express trusts: contents: property ownership
Thank you. -
RE: Do I need 1 Gateway ID per business?
Hi,
You will need to set up a Gateway ID for each Company , this is so you access the accounts seperately for each Company.
Thank you.