HMRC Admin 21 Response

Hi Barn,
Please speak with our Employers Helpline as below:
Income Tax: general enquiries.
Thank you.

Hi,
The preregistration rules on claiming input tax would still apply to you.
VIT32000 - How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111.
Thank you.

Hi bk-forum2024,
I am sorry that you have had so much trouble with this.
If you put this in writing please use the address in the llnk below:
VAT: general enquiries.
Thank you.

Hi John2023,
Thank you for your question.
I am sorry to inform you that you must submit a Deed of Trust together with form 17. The reason for this is that your wife must be a beneficial owner of the property, At that point she will be able to receive the income and claim any relevant expenses that may arise.
Thank you.

Hi,
Thanks for your question.
I would advise that if Self-Assessment criteria is met on rental business profits, as well as sale of properties within your Self-Employment business, then both the SA105 UK Property and SA103 Self-Employment supplementary pages must be completed.
I must also advise that Capital Gains may apply upon sale of property.
Guidance can be found here: Tax when you sell property
If these conditions have been met and a profit exceeding your Annual Exemption Allowance occurs, then you would also be obligated to complete the SA108 Capital Gains supplementary page in addition.
Thank you.

Hi,
Thanks for your question.
As per HS340 found here:
HS340 Interest and alternative finance payments eligible for relief on qualifying loans and alternative finance arrangements (2021),
qualifying loan payments can be deducted as an allowable expense.
I would advise that it would depend on if you use either the Cash or Traditional Basis for your business. If using the Cash Basis, you would declare loan payments on a yearly basis, if using the Traditional Basis, then this would be declared as one sum in the same Tax Return.
Thank you.

Hi Ollie,
Thanks for your question.
If you have both decided to allocate 100% of the rental income to yourself, with your girlfriend receiving 0% of the beneficial interests (rental income and expenses) then for the aspect of rental property, if this is the sole property you rent then only yourself would need to complete the SA105 UK Property page of the Self-Assessment Tax Return.
Thank you.

Hi Gazahawk25,
Thank you for your question.
You are required to submit a Deed of Trust and form 17 (if a married couple or civil partnership). As each party must have a beneficial interest in the property.
Thank you.

Hi,
Thank you for your question.
You will need to submit a revised Deed of Trust and form 17 showing the changes to the beneficial ownership of the income from property.
Thank you.

Hi manred,
Thank you for your question.
I am sorry to advise that your question is not wholly relevant to this forum. I suggest that you contact HMRC Technical Team - Inspectors  in regards to your dividend - rental income and associate questions. 
Thank you.