HMRC Admin 10 Response

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You only declare UK income.
 

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As you would still be classed as owning a property it is unlikley you can use the LISA. You should discuss further with your provider.

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Thank you for your question. I am sorry to inform you that it’s not possible to set-off unused financial costs against the capital gains if you sell the property. The unused relief can be carried forward and set against future profits. 

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Thank you for your question, I refer you to guidance PIM4702 Rent from property outside the UK: Income Tax (IT)which advises- Profits or losses of an overseas property business are not combined with the profits or losses of a UK rental business; they are taxed separately and losses on one cannot be set against profits on the other – see PIM1020.
If the business is a furnished holiday let PIM4120 applies- Furnished holiday lettings: treatment of FHL losses for 2011-12 onwards
You cannot claim back the tax paid in Portugal from HMRC, however you may be able to claim Foreign Tax Credit Relief which will then reduce your UK tax liability to provide relief- see HS263 Relief for Foreign Tax Paid 2024 (HS263)or use deduction relief as an alternative to FTCR, you can chose which is most preferable, generally, deduction relief will only be preferable where there is no UK tax liability in the year, for example due to losses or the deferral of a capital gain. Please see Example 5 of the help sheet for further information. 
 

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Thank you for your question, please refer to guidance BIM42526 Specific deductions: administration: own training courses and BIM35660 Capital/revenue divide: intangible assets: proprietor's training courses which provides extensive guidance and examples on when training courses can be treated as a revenue expense. The main rule of thumb is for the course/training to be an allowable deduction, expenditure incurred by the owner of a business on training courses must be incurred wholly and exclusively for the purposes of the trade carried on by them at the time the training is undertaken.

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Thank you for your question, I refer you to PIM4010 Rent-a-room: exemption limits which states- Individual moves leaving lodger
The are circumstances in which the qualifying individual with a lodger, moves to a new home leaving the old home unsold and the lodger in occupation. Rent from the letting may, in these circumstances, continue to qualify for rent-a-room relief until the end of the basis period during which the qualifying individual moved.
If, after the individual moves, the lodger is allowed the use of the whole house (whether or not extra payment is involved) you can accept that:
•    the existing source continues,
•    the basis period does not therefore end at the date of the extension of the occupation,
•    the rent-a-room conditions are satisfied until the end of the basis period (but no longer).
Following the end of the basis period the following guidance will apply, which is still PIM4010 and can be located on the same web page as the above guidance - Taxpayer moves abroad
If a taxpayer lets their home in the UK while they live abroad, they will not normally be within rent-a-room. This is because the let property will not usually be a residence of theirs at any time during the basis period for the letting. See below for more detail.
Regarding the expenses part of your question, I refer you to HS223 HS223 Rent a Room Scheme (2024) which gives the following guidance of the 2 methods used to calculate your tax- 1.2 If your gross receipts are more than the Rent-a-Room limit
If your gross receipts are more than £7,500 (or £3,750), you can choose how you want to work out your tax:
Method A
You pay tax on your actual profit — your total receipts less any expenses and capital allowances.
Method B
You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500 (or £3,750). You cannot deduct any expenses or capital allowances if you choose this method.
HMRC will automatically use your actual profit (Method A) to work out your tax.
If you want to pay tax using Method B, you need to tell HMRC within the time limit. You will continue to pay tax on your gross receipts over the Rent-a-Room limit until you tell HMRC that you want to change back to paying tax on your actual profit (Method A).
If you pay tax using Method B, this automatically stops if your rental income drops below £7,500 (or £3,750) limit.
 

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Our current timescale is that you should receive the repayment by the 28th July. If that date passes, please contact us to investigate this for you. Income Tax: general enquiries

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HMRC have different bank accounts for different areas of tax. Could you confirm which letter you have received? If you prefer, you can contact HMRC to discuss this and they will be able to confirm the options that are available for you to make a payment. Income Tax: general enquiries