HMRC Admin 25 Response

Hi Dave_ebay Ebay,
You may have to pay High Income Child Benefit Charges (HICBC) if your income before personal allowances, exceeds £50000.
For every £100 above £50000, 1% of the child benefit is required to be repaid.
When your income reaches or exceeds £60000, then 100% of the child benefit will need to be repaid.
 Based on net self employment income of £30000 and net income from property of £32000, your income is over £60000.00 for child benefit purposes, which would mean all the child benefit would need to be repaid.
Please  have a look at:
High Income Child Benefit Charge
For some guidance on high income child benefit charges.
Thank you. 

 

Hi paul307130,
You will need to write to PAYE Settlement Agreements, HM Revenue and Customs, 
BX9 2AN for advice on this. 
Thank you. 

 

Hi S0787571,
Thank you for your questions.
o agree an unequal share of beneficial income from property you need to complete a Form 17. (see .GOV .Uk).
Declare beneficial interests in joint property and income
Expenses arising in the income from property business must be wholly and exclusively incurred.
Again more guidance is available online via the .gov website (property income toolkit).
Property rental toolkit
If you both receive an income from property in excess of £2500 that would meet the criteria for a tax return.
If you are not a receipient of Income from property then no return is required for you. 
Thank you. 

Hi Cathy Chow,
Thank you for your question.
I would advise you that if a person is living away from the UK for more than 6 months in any individual tax year then they are considered to be a non-resident landlord for that particular tax year and would be required to be within the Non-Resident Landlord Scheme.
It could therefore be the case that they could be treated as a UK resident for normal tax purposes but still fall within the Non -Resident Landlord Scheme.
You will still be able to apply for the Split Year treatment for normal tax purposes.
Due to the fact that you only returned to the UK in December 2022 you would normally be classed as not being resident in the UK and an SA109 would be applicable.
This should be submitted by 31 October 2023 (if you are usuing the paper forms) and the other parts of your tax return (SA100,SA105 etc) should be submitted with the SA109 by the same deadline.    
Thank you.  

Hi HKger2102,
Thank you for your further question.
In the example you have given, and taking into account that you have previously stated that the rental property is jointly owned with your spouse then any property expenses would be split 50/50 as would the actual rental income.
If the allowable expenses were 2500GBP then you would both claim 1250GBP each.
This is because claiming the actual expenses incurred (1250GBP) would be more beneficial than each of you claiming the 1000GBP property allowance.
You cannot claim the property allowance as well as any allowable expenses.  
Thank you. 
 

Hi Mark Ross,
Thank you for your question.
If the rental income is split 25% and 75% then you would both complete your own individidual tax returns and declare your own individual share of the income and expenses (75% and 25%).
Please refer to the following guidance for further information:
PIM1030 - Introduction: jointly owned property & partnerships
Thank you. 

Hi 
As most of this question is Employment contact related please speak to ACAS on 0300 123 1100.
Once you have spoken to them if you have any questions relating to UK payroll please come back to us. 
Thank you. 

Hi User089159,
If there are errors in the payroll for the old employer then it would be the old employer you would contact as they would need to make the adjustments to their payroll. 
Thank you. 
 

Hi Ed Reeve,
If you are a VAT registered business then you can normally recover VAT which are incurred in the course of you business.
Please see the guidance below:
10. Introduction to input tax
However there will be an element of business and non business use relating to the VAT incurred and so a fair and reasonable apportionement would need to be made in relation to any input tax recovered.
Please see the guidance below:
VIT25000 - Is it input tax: mixed business and private or non-business use
32. Apportionment of tax between business and non-business activities
For CGT, HMRC cannot comment on future events as legislation may change.
Thank you. 

Hi Ian McArthur,
This is the full address:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Thank you.