HMRC Admin 10 Response

Hi
Thank you for your question.
You can only claim tax relief on mortgage interest paymens on properties that you currently let out and are subject to a buy to let mortgage.

Hi
Thank you for your question.
Please refer to Use of trading income rules and splitting receipts and expenses between years: examples for splitting expenses and receipts between years.  
Expenses for work done is deductible in that tax year.

Hi
Thank you for your question.  
You will need to complete the NRL1 yourself either online or via post.  
Please refer to :Non-resident landlord: application to have UK rental income without deduction of UK tax - individuals (NRL1) for how to do this.

Hi
Thank you for your question. 
You can claim the Property Income Allowance if your property expenses are less than £1000.
 If they exceed £1000, then you can claim for your expenses.  
You cannot claim both.  
More information can be found in the Property Income Manual at PIM1900 onwards.   

Hi
Thank you for your question.
I would suggest that each person submits an SA return for the FHL only providing the figures that relate to their share.
In effect all they are doing is declaring their share of the profit or loss of the business (FHL).
A letter confirming their share with supporting evidence should be sent to HMRC so the individual records can be noted.

Hi
Thank you for your question.  
Yes your understanding is correct.
Any queries regarding completing your forms should be directed to Contact HMRC

Hi
Thank you for your question.  
Your property expenses can be included in the categories suggested in your original question.  

Hi
Please look at the information on the link about who can have a national insurance number and how to apply.
Apply for a National Insurance number

Hi
If claiming split year treatment, yes form SA109 is required as it is on this form that you provide the details. you cannot file online unless you use 3rd party software and will need to submit the whole return in paper form.  
If the return has already been sent, you will now need to send the SA109 separately.