HMRC Admin 21 Response

Hi,
Thank you for your question.
No relief is due for those expenses because the repairs being undertaken are not repairs to the let property itself.
Thank you.

Hi Deborah,
Thank you for your question.
Finance costs refer to the loan interest you paid in respect of your borrowing relative to your property income and to no other expenditure. Your lender should be able to provide you with this information, therefore confirming the interest charges levied against your borrowings.
Thank you.

Hi,
Thank you for your question.
As you have declared that you are neither married or in a civil partnership, all that is required  is that you declare the actual percentage of profit you received individually.
Thank you.

Hi,
Thank you for your question.
If your profit from property income for example £2K your finance costs are £2500. You can use £2k to cover the profit and the unused finance costs can carried forward to the following year.
Furthermore, financial cost is only relieved at a Rate of 20%.
I would suggest that when completing your Income from property page, of your tax return, you contact us by telephone, and we will walk you through this aspect.
Alternatively, you could follow the guidance at: 
Tax relief for residential landlords: how it's worked out - GOV.UK (www.gov.uk) and
UK property notes (2022) - GOV.UK (www.gov.uk) 
Thank you.

Hi BritAbroadTax,
I am not aware of the similar situation you are referring to.
We would need more information before we can advise you on your payroll responsibilities, i.e whether the individual is a UK national, have lived in the UK previously etc.
Please see our CWG2 booklet  - CWG2: further guide to PAYE and National Insurance contributions - section 4.6 onwards offers more info on employees working in and out of the UK. Alternatively you can call us on 0300 200 3200 to discuss your scenario further and we can advise accordingly. 
Thank you.
 

Hi,
Yes, you need to register a PAYE scheme.  
You can do this online at Register as an employer.  
Without a PAYE scheme, you cannot file a P11D for you personally, reporting the benefit you receive.  
Also, you would not be able to file a P11D(b) which is your employers declaration of Class 1A National Insurance contributions.
As you do not take a salary, you will need to notify us of that by submitting submissions called "Period of no payments to employees".  
You will also require a PAYE Online for emloyers account once you register your PAYE scheme, as submissions are sent using that account.
With regards to penalties, you may be charged penalties, yes.
You may want to call our Employer Help Line for support during this process of setting everything up - 0300 200 3200.
Thank you.

Hi Catherine,
I believe you are referring to the exemption for annual parties or similar functions.  
The exempt amount being £150 per head of actual attendees.  
However, if the cost to the employer is more than that amount, the full amount is taxable as a benefit in kind.
Where you allow your employees to bring a partner, and the exemption criteria is not met, then the benefit in kind value for each employee who brings a partner, is the cost to the employer per head multiplied by two.
This is because the partner is not an employee and therefore the benefit is charged to the employee that brought them.
Thank you.

Hi,
Please see below guidance on bringing goods into the UK for personal use.
Bringing goods into the UK for personal use.
Thank you.
 

Hi Prodigal Sour,
Unfortunately, it is out of our remit to advise which procedure codes can be used on declarations.
CDS appendix 1 and 2 cover information on procedure and additional procedure codes, please see below links for more information.
Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you.

Hi Catherine,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
This includes anything new or used that you:
•    buy online
•    buy abroad and send back to the UK
•    receive as a gift
Please see below link for more information: 
Tax and customs for goods sent from abroad
Thank you.