HMRC Admin 25 Response

Hi Bazbaz,
As per PIM2510 found here:
PIM2510 - Beginning and end of a rental business: cessation
Whether a rental business has ceased for tax purposes is a question of fact.
Under normal circumstances, cessation of a rental business would occur when the last property is disposed of, as your rental business consisted of one property, it would be upon sale of this lone property.
In terms of allowable expenses, as you have stated the intention was to sell the property instead of re-letting, these costs would not be deductible. Further guidance can be found within:
BIM90115 - Post-cessation receipts and expenses: post-cessation trade relief: meaning of qualifying event
Thank you. 

Hi Geoffilp,
You can register any changes in ownership with the Land Registry here:
Registering land or property with HM Land Registry
Thank you. 

Hi Violeta77,
You will need to submit an EPS to report periods with no payments to employees/periods of inactivity for any tax months that no employees are paid.
For further details see here:
Reporting to HMRC: EPS
Thank you. 

Hi uditiitd,
The view of TAAR rules for Company Taxation purposes is laid out in the Company Taxation Manual under CTM36305:
CTM36305 - Particular topics: company winding up TAAR: targeted anti-avoidance rule (TAAR)
There is further detail contained in the following pages regarding each condition to consider for the relevant distribution.
If you are unable to find an answer to your query within this guidance that addresses your individual circumstances, you should consult a financial adviser for further assistance.
Thank you. 

Hi Mike,
As Corporation Tax is self-assessed, HMRC is not able to provide a ruling on residency on this forum.
You will need to consult the relevant Double Taxation Treaty between the UK and the Netherlands to establish the nature of its tax liabilities depending on the company's circumstances.
These treaties contain articles relating to the right to taxation of different types of income between countries and how to establish an individual's or a company's residence.
They will usually also contain an article based on what consitutes a permanent establishment.
It is up to the company to ascertain its liability to tax and its residence based on the information in these articles.
The link to the Double Taxation Treaties currently in force are listed here:
Tax treaties
Thank you. 
 

Hi ROBERTP,
The free filing software supplied by HMRC has a set list of criteria as it is designed for use by small unrepresented companies with simple tax affairs.
Check if you can use the HMRC Corporation Tax online filing service
The above link gives the criteria that must be met for the company to use the free filing software.
If you attempt to submit a return through our free filing software, you will be asked a series of questions by the system to determine whether you are eligible to use it.
If the answers you provide prompt the service to inform you that you are unable to use our software, you will need to consult our list of commercial software suppliers.
This can be found here:
Commercial software suppliers for Corporation Tax
Thank you. 

Hi Sam,
In the current tax year the parsonal allowance is £12570.
As you have 2 jobs, but are not using all your personal allowance at that job the remaining balance can be allocated to the 2nd job.
This should be updated when details of your new job are received.
If your tax code is not amended then you can contact HMRC to review here:
Income Tax: general enquiries
Thank you. 

Hi A D,
You can see how to complain to HMRC here:
Complain about HMRC
You can contact HMRC to talk to an adviser here:
Self Assessment: general enquiries
Thank you. 
 

Hi Emma,
If your income is above £100K but below £150K then you do not need to complete a Self Assessment tax return.
Your record will be reviewed at the tax year end and if you have underpaid or overpaid your tax a calculation will be issued to you. 
Thank you. 

Hi Lolly1987,
If your income is £135K for then you do not need to register for Self Assessment.
Your records will be reviewed at the tax year end.
If you know your income will be over the £100K then you can amend the estimate income on your personal tax account to amend your tax code Personal tax account: sign in or set up
Or contact HMRC  here:
Income Tax: general enquiries
Thank ypu