HMRC Admin 10 Response

Hi
Thank you for your question.
Sockets, if tenants requested sockets as there was a shortage which meant main appliances could not be used and was a determining factor in the tenant renting the property, then this may be considered as a revenue expense, however, if the property already has an acceptable amount and was only considered after the lease has begun, then unfortunately, this can be seen as an improvement where additional rental income can be claimed as an outcome in the future.
In terms of installation of gravel, although weeds may be present at the property, it is not necessary to rent out the property, so could be classed as a capital expense as the asset can do the same job if the gravel were not installed as per BIM46920.
Chimney Cowl, yes this may be claimed, as potentially any birds nesting may prevent the property being rented by tenants and stops any further damage to the property.
Finally, the purchase of the dehumidifier, yes as this is a necessary purchase in order to rent the property out at a certain standard and remove damp from the property, as long as it is used wholly and exclusively for the rental property as found in PIM2010. 

Hi
If you have received a payslip which shows the information, you can write to us with a copy and advise that you are having issues with the employer not being willing to contact HMRC to resolve the issue.
Income Tax: general enquiries

Hi howard hui
Please refer to :
Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Hi Elise65
It depends on when it is paid and when you actually return to the UK 
If you qualify for split year then you only report any foreign income for the UK part of the year :
Residence: The SRT: Split year treatment
If you do not qualify then you will need to report all your foreign income to the UK :
Tax on foreign income
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. 

 

Hi Shamiha Ahmed
If you sell the item and make a gain, you need to report it in the UK :
Capital Gains Tax: what you pay it on, rates and allowances

Hi
Yes, if you were present in your overseas home for more than 30 days in the tax year, you would not meet the 'Second Automatic UK test'.                Statutory Residence Test (SRT) notes

Hi
The interest is still UK income so is on the SA100 and should not be on the SA109.
For the following year, it wont be any different as the rental income still needs to be declared.

Hi
HMRC cannot advise you on that as it is seen as financial advise which we are not authorised to give.
Thankyou.

Hi
That is correct.

Hi
If you are unsure you should check with payroll to confirm if the amount is being deducted before or after tax.
Only the employee contribution can be deducted as the employer contribution is not used in the calculation.