HMRC Admin 21 Response
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RE: Can't access form/online HMRC tool to claim tax relief on personal pension
Hi,
You need to have a government gateway account to log into and complete. If you don't have one, you can create it.
Thank you. -
RE: Non-Resident Landlord form
Hi MrManny1,
Thank you for your question.
If you are a non-resident landlord then basic rate tax must be deducted by the landlord’s representative and paid directly to HMRC.
To receive your rent gross, then an application for Non-Resident Landlord status must be made.
For more information, please refer to our online Property Income Manual at:
PIM4810 - Overseas landlords - summary of the non-resident landlord scheme onwards.
Thank you -
RE: Declaration of Trust/Deed of Trust/Deed of Assignment – which one for rental income?
Hi Syed,
Thank you for your question.
You can transfer beneficial ownership to your wife and she will become liable for any tax that may be due.
This can be done via a Declaration of Trust.
For more information, please refer to our online Trusts, Settlements and Estates manual at:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation
There is also more information regarding ownership and income tax at:
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation.
A Form 17 declaration is not required as this relates to jointly owned properties, not sole ownership.
When completing your tax returns they should reflect the Declaration of Trust.
You would both declare the amount of income you received. Any expenses would also be calculated the same way.
Thank you. -
RE: Declaration of Trust/Deed of Trust/Deed of Assignment – which one for rental income?
Hi David,
Thank you for your question.
You can transfer beneficial ownership to your wife and she will become liable for any tax that may be due.
This can be done via a Declaration of Trust.
For more information, please refer to our online Trusts, Settlements and Estates manual at:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation.
There is also more information regarding ownership and income tax at:
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation.
A Form 17 declaration is not required as this relates to jointly owned properties, not sole ownership.
Thank you. -
RE: Trust in part commercial property after will variation
Hi,
Thank you for your question which is not correct for this forum. However, the following link may help you regarding your land Resistry question. Registering land or property with HM Land Registry.
Thank you. -
RE: Rent a Room - are in damage payments included in 7.5K allowance?
Hi,
Thank you for your question.
Under the rent-a-room scheme you can be exempt from income tax on income from furnished accommodation if the gross receipts i.e. before expenses are £7500 or less.
Expenses cannot be claimed and are not included in the relief.
More information can be found at:
PIM4001 - Rent-a-room: overview and,
PIM4020 - Rent-a-room: receipts below exemption limit.
Thank you. -
RE: Paying the rental income to my father
Hi,
Thank you for your question.
There will be no CG implications unless you sell your property.
If you decide to sell, then you would be liable to any CG tax arising as you own the property.
You can transfer beneficial ownership to your father and he will become liable for any tax that may be due. This can be done via a Declaration of Trust.
For more information, please refer to our online Trusts, Settlements and Estates manual at:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation.
There is also more information regarding ownership and income tax at:
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation.
A Form 17 declaration is not required as this relates to married couples/civil partners only.
Thank you. -
RE: VAT on Import from Germany with an EORI and GB Vat registered
Hi,
You will need to speak with our Customs Helpline 0300 322 9434.
Thank you. -
RE: VAT on Intercompany Recharges
Hi SarahM2025,
For employee expenses please refer to: VIT13400 - VAT Input Tax basics: when input tax can be claimed by the business on supplies to employees
If this is a supply for staff please read: Supply of staff and staff bureaux (VAT Notice 700/34).
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi Chiltern,
Please refer to Buildings and construction (VAT Notice 708) which will states the subcontractors VAT rate will follow the work being carried out. 708/6 2.7 advises solar panels are zero rated. As the subcontractor is employed to fit a zero rated good his supply should follow the same rate.
Energy-saving materials and heating equipment (VAT Notice 708/6)
2. VAT liability.
Thank you.