HMRC Admin 20
Provided that the course costs were incurred wholly and exclusively for the purposes of the property rental business, then the expense is deductible from rental profits.
Please find links to further guidance:
Business Income Manual
Hi John Wright,
I am sorry that you have been having trouble in contacting us concerning your wife's NRL 1 application.
Your wife can't file a NRL1 form online, she must submit a postal application.
She will need to access www.gov.uk search NRL1 and follow the hyperlink to NRL1 application and access the postal application form.
Here is the hyperlink:
Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1).
When she has completed the form, she needs to print it and send it to
Savings and International 1
HM Revenue and Customs
BX9 1AU the address on the form.
If you have any further problems concerning your wife’s application, you need to call the Non-Resident Landlord helpline 0300 322 9433 if you are phoning from the UK and +44 300 322 9433 if you are phoning from abroad.
Thanks for your query.
The current timescale for the department who action the allocations of Class 3 is 30 weeks.
The payment is allocated manually and will be in a processing queue. Once it has been allocated, the date the payment was received will be noted – so any backdating by DWP would be back to the date the payment was received by HMRC if state pension age has been reached.
The NI helpline can be reached on 0300 200 3500
If you are the only person with the beneficial interest in the property, then the full capital gain would be down to yourself.
If the beneficial interets is held in joint names then you will only declare 50% of the capital gain.
The rate of tax due on the Capital Gain will then be determined by your own tax rate based on your other income.
Further guidance can be found here:
CG10720 - Persons chargeable: beneficial owner
You will need to use the rules outlined in our residency test to decide when your split year will start.
RDR3 Statutory Residence Test
If you need further guidance on the understanding of these rules, then please do not hesitate to contact us directly.
If you are UK resident then you would declare all income to the UK unless you are claiming the remittance basis.
If so, then you would declare the income only when it was brought to the UK.
Please see further guidance here regarding the remittance basis:
Residence, domicile and the remittance basis: RDR1
If you are talking about claiming EIS relief then you can either offset this agains the same year income or carry back to a previous year.
This would need to be done on the EIS 3 form.
Guidance on Capital Gains tax in relation to EIS can be found here:
Capital Gains Tax and Enterprise Investment Scheme (Self Assessment helpsheet HS297)
There is a section in the following guidance for if you do not currently pay income tax:
Tax on your private pension contributions
Hi frankieF L,
HMRC would not be able to comment on this as it will depend on the conditions of the tax equalisation agreement.
You would need to refer to this and discuss further with your employer.