HMRC Admin 25 Response

Hi OW,
The expense you can claim per year is the value incurred, there is no upper limit value. 
Alternatively an individual may claim the flat rate of £1000 property allowance, please see:
Tax-free allowances on property and trading income
For more information.
Thank you. 

Hi D Le,
The deemed 50/50 is for jointly owned properties. 
TSEM9846 advises; A couple could accept the standard 50/50 split for jointly held property, even if one spouse or civil partner holds 90% of the capital and income and the other spouse or civil partner holds 10%.
As you have sole beneficial ownership of the property you have sole beneficial ownership of the income.
TSEM9846 - Property held jointly by married couples or civil partners: Form 17 rule: declaration is optional
Thank you. 

Hi D Le,
Whoever has beneficial ownership of the property has beneficial ownership of the income.
To transfer part or all of the rental income to your civil partner you need to make a declaration of trust to declare your own and your partner’s beneficial interest in the property.
More information can be found here:
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
Please refer to:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation
And
TSEM9520 - Ownership and income tax: express trusts - written declaration
For how to make a declaration.
Thank you. 

Hi Martin Pickles,
To make any changes to a tax return after the deadline please refer to our website:
Self Assessment tax returns
There is also information about tax relief for residential landlords and how it’s worked out at:
Tax relief for residential landlords: how it's worked out
Thank you. 

Hi Win C,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.
Thank you. 

Hi Ella Harriss,
Form 17 is only available to spouses and civil partners, to allow them to opt away from the default 50/50 split to that of their actual split of ownership, as declared on a deed of trust.
A jointly owned property by two or more people, who are not business partners, married or civil partners, must be taxed on the actual split of ownership.
Thank you. 

Hi uma Bannur,
We are sorry if there has been a delay in receiving your repayment.
If still not received you will need to contact HMRC to review:
Self Assessment: general enquiries
Thank you. 

Hi Marcuslam18 Lam,
For the estimated income you do not deduct NI contributions.
The  car and medical benefit are shown separately so not included.
If your pension is dedcuted from your wage before tax is calculated then you would not deduct again.
Up to the 2023/24 tax year if your income was over £100K this was Self Assessment criteria but from 2023/24 this increased to £150K. 
Thank you. 

 

Hi BJ Turner,
If the reapayment is still not been issued then you will need to contact HMRC to review:
Self Assessment: general enquiries
Thank you. 

Hi interbear,
You would need to include an estimate for your bonus when updating your estimated income. 
Thank you.