HMRC Admin 25 Response

Hi Kilrot,
Please contact our Online services Helpdesk here:
Get help using VAT online services
So that we can look at resolving this issue for you.
Thank you. 

Hi thewindysurfer,
If an EU supplier is providing these services to you as a business then it should be accounted for under the reverse charge by you as the business customer.
Please see the guidance below:
Place of supply of services (VAT Notice 741A)
Thank you. 
 

Hi david T
As stated by yourself, RDRM11340 is open to interpretation to an extent.
We would reinforce that although your query does not consist of a query regarding income from property or corresponding expenses, at a base level, we would advise that this refers to if there was a period of 91 consecutive days when you had a home in the UK.
On a more specific level, HMRC are not responsible for the decision of residency status, which ultimately must be decided by yourself if certain criteria are met within RDR3.
Notes may be found here:
RDR3: Statutory Residence Test (SRT) notes.
Thank you. 

Hi Sally,
 We would advise in the event that you have entered into a marriage arragement, to declare beneficial interests via the Form 17 Declaration found here:
Declare beneficial interests in joint property and income
Shown within TSEM9860:
TSEM9860 - Property held jointly by married couples or civil partners: Form 17 rule - when declaration takes effect: normal case.
We would also state that evidential documents such as a declaration or deed of trust should accompany such declaration, submitted within 60 days of the Form 17 being signed and dated as per:
TSEM9862 - Property held jointly by married couples or civil partners: Form 17 rule - strict time limit
Thank you. 

Hi confusedll,
 Based on the information provided, joint owners may decide a division of profits year on year with the same percentage declared for any expenses.
We  would refer you to the following guidances:
TSEM9200 and TSEM9160 as starting points which outline how you may decide on the split of income and expenses:
TSEM9200 - Ownership and income tax: legal background: joint ownership - contents
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
Thank you. 

 

Hi Eduardo,
 When completing your SelfAssessment ax return we would advise you to complete the SA106 Foreign supplementary page which contains a section relevant to your situation.
In doing so, gives you the opportunity to disclose both the rental income and other receipts, as well as any allowable property expenses.
Guidance can be found within the SA106 foreign pages notes here:
Foreign notes
However, structural changes would be deemed capital improvements, so would not be allowable.
Thank you. 

Hi Dianne,
Unfortunately, this forum relates solely to income from property and expenses relating to rental properties.
We would advise for your situation to follow the attached guidance which refers you to Stamp Duty Land Tax:
Stamp Duty Land Tax
As well as contacting the Land Registry for further information on:
Contact HM Land Registry
Thank you. 
 

Hi Tim,
Reimbursement of expenses (whether by employer or HMRC) relates to expenses incurred through the duties of employment and must be incurred wholly, necessarily and exclusively in the performance of those duties.
As the reimbursement by the employer in this instance is not for expenses incurred in performance of duties then yes it would be taxable.
EIM31660 - The general rule for employees: expenses: wholly and exclusively
Thank you. 
 

Hi Kelly,
We would advise that you discuss your enquiry with our TV and Broadcasting Unit here:
ESM4110 - Particular occupations: entertainment industry - TV and radio workers - TV and Broadcasting Unit
Thank you. 

Hi HLidor22,
For assistance please contact the pensions scheme helpline:
Pension schemes
Thank you.