HMRC Admin 25 Response

Hi WilliamsG14,
Sorry, we would need to access your record to check on the claim submitted that led to the repayment.
You will need to contact HMRC to check this for you:
Income Tax: general enquiries
Thank you. 

Hi njc23,
Thank you for your question.
If when the future property is bought in your name solely, then a Form 17 would not be applicable in your case as joint ownership is required.
If you were to purchase the property in joint names, then if unequal shares are to be declared in terms of ownership and rental income/ expenses, then a form 17 Declaration of Trust should be completed and sent to HMRC with sufficient evidence to support your claim.
Thank you. 

Hi Minky,
Thank you for your question
You are correct, if the property is owned entirely by your husband, then a form 17 would not apply as joint ownership is required
In this case, I would advise in order to revert the property back to your Husband, to complete a Deed of Trust declaring they have the beneficial interest in the property.
Please be aware, by completing the Deed of Trust relating to rental income, HMRC expect that this follows reality, so if all expenses including mortgage payments are incurred by yourself, your Husband would not be able to claim these as expenses as he has not incurred such costs.
Thank you. 

Hi lolly pop,
In relation to what consitutes a 'permanaent establishment' I would refer you to - 'INTM264050 - Non residents trading in the UK;domestice lawpermanent establishment/branch or agency.' - available via GOV.UK.
INTM264050 - Non-residents trading in the UK: domestic law permanent establishment/branch or agency
As previously stated, you will need to consult the appropriate Double Taxation Treaty to determine the correct tax treatment of the income.
You may wish to consider employing the services of accountant, where both that person and yourself, will be possession of the full facts.
Thank you. 

Hi daeusx123,
If you do not have to complete a Self Assessment tax return, you should complete online form P85, to declare that you have left the UK and that you are still employed by a UK employer.
HMRC can arrange for a 'NT' tax code to be applied, so that no tax is deducted.
Get your Income Tax right if you're leaving the UK (P85)
Thank you. 

Hi daeusx123,
The double taxation agreement is always reciprocal.
So, if your employment income is taxable in Spain, you can claim a refund of tax paid in the UK and vice versa. 
If both countries have a right to tax the income article 22 applies and a credit for tax paid in the other country can be made.
Article 14 relates to employment income and article 22 relates to the elimination of double taxation.  
Thank you. 
 

Hi pipsy1212,
As no Capital Gains Tax arises, you do not need to declare the disposal to HMRC.
Land registrty, will record the disposal and report it to HMRC.
No further action is required.
Thank you. 
 

Hi robert lea-kime
The portion of your income, given to your wife is still your taxable income, which you have to declare in your tax return.
You are taxable on all of your income, even if you give some to your wife.
Thank you. 

Hi BritishAl23,
If the distribution is re-invested into the fund, then there is no tax.
If the distibution is paid to you, then there is Income Tax liability.
When the fund is disposed of, then there will be a libility to Income Tax and not Capital Gains Tax.
Thank you. 

Hi Rhys C,
As long as both disposals take place on the same date, then they can be combined into one single Capital Gains Tax calculation and the gain declared together.
If the disposals take place on different dates, then they need to be declared separately.
Thank you.