HMRC Admin 25
Hi wtfnowhmrc22 Falconer,
Apologies for this.
We are aware there is an issue with the Making Tax Digital sign up page and this is being urgently investigated.
Apologies that you are having these problems.
You would need to contact us again by telephone on 03002003701 as we will need to open up the account in order to identify the issues here.
Get help using VAT online services
Hi Daniel Simpson,
Please see the guidance which states:
Solar panels include all systems that are installed in, or on the site of, a building and that are:
•solar collectors such as evacuated tube or flat plate systems, together with associated pipework and equipment, such as circulation systems, pump, storage cylinder, control panel and heat exchanger
•photovoltaic (PV) panels with cabling, control panel and AC/DC inverter
All of the above and the installation of the equipment will be zero rated if installed in to a residence
Please see the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Hi Mitrofan Smirnov,
You can find guidance for sole traders at:
Invoicing and taking payment from customers
Business Asset Disposal Relief is available to individuals and some trustees of settlements.
It is not available to companies or in relation to a trust where the entire trust is a discretionary settlement.
Have a look at the guidance on business asset disposal relief:
HS275 Business Asset Disposal Relief (2022)
Thank you for your question.
You are correct in stating that the share of any profit or loss arising from jointly owned property will normally be the same as the share owned in the property being let and that joint owners can agree a different division of profits and losses.
So occasionally the share of the profits or losses will be different from the share in the property.
There are no restrictions in respect of the percentages of ownerships as long as this reflects the specific share in the property.
Untaxed foreign interest below £2000.00 can be declared in box TR3.3
Foreign dividends under £2000.00 can be declared in box TR3.6, with foreign tax deducted in box TR3.7.
Where these are the only sources of foreign income and within the mentioned limits, there is no need to complete SA106.
Please contact our self assessment helpline on 0300 200 3310 to have the tax return captured.
The guidance on completing SA100 can be found at:
How to fill in your tax return (2022)
You will need to contact our Income Tax helpline regarding this:
Income Tax: general enquiries
The DIY team are urgently getting through applications made, there still a small number of applications from March which have not yet been completed.
Please be persistent with that number if you need to speak to the DIY team.
Hi Nathan Downing,
Please speak to our Charities/Disabled Relief Team contact details here:
VAT: reliefs for disabled and older people