HMRC Admin 25 Response

Hi mitaka,
Thank you for your question.
Deductions for travelling expenses are covered in:
PIM2220 - Deductions: main types of expense: travelling expenses
The starting point will depend on if your rental business is administered from your home or an outside office.
If an office outside your home then the cost of the journey between home and the let property or that office will not be allowable.
But the cost of travel from your office to the rental property may be allowable if it is incurred wholly and exclusively for business purposes.
Thank you. 

Hi njc23,
Thank you for your question.
If you are receiving your property income from a letting agent, then you can include their details.
Thank you. 

 

Hi Amanda Fisackerly,
Thank you for your further question.
I would advise you that the rental income received by the estate since the date of death and up until the administration of the estate has been finalised will be taxable at a flat rate of 20%.
No Personal Allowances are available to offset against the income.  
Thank you. 

Hi njc23,
Thank you for your further question.
I would advise you that you would make a claim for UK personal allowances by completing the necessary part of the SA109 form so you would not be required to also submit an R43 form.
You will be required to submit a Tax Return each year by the 31 October following the end of that tax year if you are completing a paper tax return.( IE. 2023/24 tax year ending 5 April 2024 you will need to submit a paper tax return by 31 October 2024).
Please note that both yourself and your wife will need to register for Self Assessment and complete your own individual tax returns.
If you jointly own the rental property with your wife then you must split and declare the rental income in a 50:50 split.
If you wish to split the income in any other proportion then you will be reqiuired to make a Form 17 election.
Please refer to the following link :
Declare beneficial interests in joint property and income
You can claim any allowable expenses in respect of the rental property within the SA105 form.
Although you must keep evidence of any allowable expenses incurred in case they are requested in the future it is not necessary for you to submit any receipts/evidence at the same time as you submit your tax returns.
Thank you. 

Hi njc23,
Thank you for your further question.
We would advise you that you can only complete an NRL1 registration form up to 3 months before you plan to leave the UK.
We would suggest that you contact our Non Resident  Landlord (NRL) scheme helpline for more information in repect of your question regarding the timescale for an application and the length of time your application will take to deal with.
Please see their contact details in the following link :
Non-UK resident landlords
We would also advise you that in respect of a jointly owned property with your wife you would both need to complete an individual NRL1.
Thank you.  

Hi njc23,
Thank you for your additional question.
Entitlement to UK personal allowances is not strictly proper to this forum but I can confirm that as a UK citizen you are entitled to claim these and should tick Q 16 on SA109... 
Please see
Residence, remittance basis etc notes .
Your wife does not qualify for UK personal allowances as they are available only where the individual is both a national and a resident of the terrority (UK).
Whilst she is resident in the UK she is not a UK national and she does not therefore satisfy the criteria for claiming these.
Thank you. 
 

Hi Tracy Wilson,
Deducting expenses from overseas income before calculating withholding tax can be a complex matter and depends on the tax laws and regulations of the specific country where the income is earned.
It is important to consult with a tax professional or accountant who is familiar with international taxation to ensure compliance with the tax laws. 
Thank you. 

Hi Jai Samson,
Yes, it is. 
Thank you. 

Hi Fintan Lawlor,
Sorry, we need more details as to what this form is for?
We would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Thank you. 

 

Hi Hermes,
Completion guidance on D.E 2/2 and 5/12 is available on below links.
Group 2: References of Messages, Document, Certificates and Authorisations-
Information-box-44
DE 5/12 Customs Office of Exit (Box 29: office of exit)
Thank you.