HMRC Admin 10 Response
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RE: Basic PAYE limited number of employees
Hi
There may be certain circumstances where you can add up to 15 employers, however this is a maximum.
If you employees exceed this you may need to look into another software.
Thankyou. -
RE: Form 17 - supplementary documentation
Hi
Thank you for your question.
When submitting the Form 17 to declare beneifical interests in a property, supporting documentation such as Marriage Certificate/ Civil Partnership would suffice, to which TSEM9851 outlines this:
Property held jointly by married couples or civil partners: Form 17 rule - evidence -
RE: Transferring Rental Income to Wife (Deed of Assignment)
Hi
Thank you for your question.
As the property in question is solely owned by yourself, I would adivse that a Form 17 would not suit your personal situation, as this would only be necessary if the property was jointly owned.
I would advise to submit either valid Deed of Assignment/Trust in order to reflect the reassingment of beneficial interest in said property.
As stated in the previous response, only the party who incurs the mortgage costs, and pays the interest may claim the mortgage interest as set out in SAIM10030. -
RE: Rental income from Singapore property
Hi
Thank you for your question.
As demonstrated within your question and previous one, as per article 6 of the UK/Singapore Double Taxation Agreement, income from immovable property from Singapore would only be taxable in Singapore if you are a resident of Singapore.
If however, you are a UK resident, then you would be expected to disclose the level of income received in Singapore within the Self-Assessment Tax Return.
If you have already paid tax on this income in Singapore, then you may be able to claim relief on this. -
RE: Replacement of lean-to porch
Hi
Thank you for your question.
Depending on the extent of the replacement determines whether the expense may be claimed or be a deemed disallowable.
If the lean-to porch was installed as a direct replacement, then this may be claimed as a like-for-like replacement.
Whereas, if the new porch is an improvement on the previous structure, i.e uses better materials which offer a better service using higher quality materials or increases the size of the property in its entirety, then it would be a Capital expense and not allowable.
Further guidance can be found on PIM2030:
Deductions: repairs: is it capital? -
RE: Universities and Colleges Superannuation Scheme and Taxation in Germany under the UK-German DTA
Hi
No this cannot be considered a social security pension. -
RE: Tax Free Chidlcare threshold and Salary Sacrifice
Hi
As you are sacrificing £15,000 the £95,000 figure would be correct.
There would be no further adjustments to the contributions as they are taken gross and would also count as an employer contribution if done under salary sacrifice. -
RE: Company fuel card or mileage claim
Hi
This is not something we can advise on.