HMRC Admin 10 Response

Hi
The guidance customer is referring to is for permanent import.
Temporary admission can be claimed for goods for exhibitions or sale by using declaration by crossing the border ‘by any other act’ or Authorisation by oral declaration as explained in the guidance.
Apply to import goods temporarily to the UK
Goods for exhibitions or sale
 

Hi
Thank you for your question.
To qualify for the rent a room scheme you must have lived in the property as your main residence at some point during the particular tax year and the room/rooms must have been rented out whilst you were living there.
Please refer to the following guidance for further information : 
Rent a Room Scheme (Self Assessment helpsheet HS223).
Your friend would be entitled to use the rent a room scheme as long as all the conditions were met.

Hi
Thank you for your question.
Unfortunately I am unable to see the earlier question that you are referring to.
I can advise you that if you complete an online tax return then you would include the income from property losses to carry forward in the relevant box on the online form.
If you are completing a paper SA105 (UK Property pages)  then you would put the figure of losses to carry forward in Box 17.
This figure would be shown on either the online or paper tax return that you submit.
The losses carried forward would be utilised when you first make a profit in later years.