HMRC Admin 25 Response

Hi Peter,
If medical services are provided by a registered health professional and the primary purpose of the services is the protection, maintenance or restoration of the health of the person concerned then the service should be exempt from VAT.
Please see the guidance below:
Health professionals and pharmaceutical products (VAT Notice 701/57)
Thank you. 

 

Hi Soulsister,
Please see the guidance below regarding these goods:
Women’s sanitary products — period underwear
As regards any duty please contact our International Trade Team as below:
Imports and exports: general enquiries
Thank you. 
 

Hi bhavin05,
Both documents are similar in nature.
A Deed of Trust is a legal document which sets out the terms of the trust.
A Declaration of Trust also outlines the terms of the Trust, however, it contains the additional section of outlining specific beneficial interest split of a property.
A Deed of Trust also includes additional legal binding clauses.
Guidance may be found at TSEM9520 here:
TSEM9520 - Ownership and income tax: express trusts - written declaration
Thank you. 

 

Hi CHunter,
With the information you have provided, the owner who has decided to move into the property on a short term basis would continue to declare the mortgage payments on their yearly tax return (i.e. the normal monthly payments, plus the six months they are covering in full).
The other owner at the same time, would apportion their mortgage payments they have made in line with the short term pausing of the rental business.
The second owner would not declare mortgage interest made during the short term stay as they have not made such payments.
Thank you. 

Hi chrissyj,
A photocopy is sufficient, as long as it is clear and legible.
We will usually retain our own scanned version of the document.
Please store the original document safely so that it can be referred to again in the future if necessary. 
Thank you. 

Hi Ann Q,
You must make a return per dwelling where ATED is to be paid (i.e. where a relief cannot be claimed).
You may make one return for more than one dwelling if you are making the same relief claim for all of those dwellings.
For future reference, general guidance for ATED returns is available here:
Annual Tax on Enveloped Dwellings
Our ATED technical guidance is available here:
Annual Tax on Enveloped Dwellings: technical guidance
Thank you. 

Hi tummulasriram,
You may be able to claim for marriage allowance which enables your wife to transfer up to £1,260 of her unused allowance.
Please see: Marriage Allowance Contents
For further information
Thank you. 

 

Hi Druinnes,
In this circumstance it may better for you to contact ourselves.
Please see link here, as we will need to access your record and this forum can only answer questions of a general nature.
Income Tax: general enquiries
Thank you. 
 

Hi Katie,
A reduction in hours does not affect your tax code, but you will pay less tax if your earnings reduce.
For anyone earning 100k or less you would normally be entiled to a personal allowance of 12570 for this tax year.
Income Tax rates and Personal Allowances
For further information.
Thank you. 

Hi pathannishat.np We need to access your record to check the progress of the refund. Please contact us here:
Income Tax: general enquiries
Thank you.