HMRC Admin 10 Response

Hi
Thank you for your question.  
For your partner to be assessable on part of the income you would have to transfer part of the ownership to her, otherwise all the income from property would belong to you for tax purposes and the fact you choose to give this to your partner is just between you both.  
A deed of trust is not just for tax purposes, it is a legal document, so if you take out a deed of trust, transferring a share of the property to your partner, she would become the legal owner of that share of the property.  
More information can be found in our online Trusts, Settlements and Estates Manual from TSEM9105 onwards.

Hi
Thank you for your question.
We will not be able to tell you how much tax you will owe in the 2022-23 tax year until you submit your tax return for that year.
I can only suggest that you submit the tax return for 2022-23 as soon as possible. 

Hi
You should contact us either using the digital disclosure service available at
Ways to make a disclosure or by writing to:
Corporation Tax Services,
HM Revenue and Customs,
BX9 1AX.  
Even if the adjustment to the double taxation relief claim would offset the under-declaration of corporation tax, the company is obligated to notify us to ensure the record is correct.

Hi
Each case has to reviewed on it's own merits.
I would suggest you consider the information on our web page, How to apply for a certificate of residence to claim tax relief abroad