HMRC Admin 21 Response
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RE: 5% VAT on renovation work to 2year+ empty property
Hi Richard98765 Cort,
Please see the guidance below regarding the type of work than can benefit from the reduced rate of VAT in relation to renovation work and the conditions which need to be met:
8. Reduced rating the renovation or alteration of empty residential premises.
Thank you. -
RE: Input VAT on Farmhouse repairs on SSSI
Hi Trevor,
If you make taxable supplies and you are trading below the VAT Registration threshold you can register for VAT voluntarily.
Please see the guidance below:
3. Working out whether you need to register.
Thank you. -
RE: NI VAT claiming in EU
Hi Dazed_and_confused,
The procedure for making a claim to other member states has not changed.
Please see below:
How to claim a refund of VAT paid in an EU member state.
Can you confirm how you have raised this service issue and whether you have received any progress on this request yet?
Thank you. -
RE: Sole Trader and one-man Limited Company: one or two VAT registrations?
Hi Luke,
If the entities are completely separate then you can treat them separately for VAT purposes.
However you do need to be very careful regarding potentially deemed artificial separation of entities.
Please see the guidance below:
Statement of Practice 4 (1983)
Thank you. -
RE: Leaving an employer and BIK
Hi Nat1976 Farr,
You can use the gov.uk website to amend company car details.
We do receive the information directly from the employer, but if you wish to ensure that it is updated as soon as possible, you can do so yourself. It would then be pro-rata'd in your tax code.
Check or update your company car tax.
Thank you. -
RE: Uk pensioner needs A1 form for Croatian authorities
Hi JanS,
You can use the following link, this has information on how to request a certificate, and the requirements needed in order to do.
Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822).
Thank you. -
RE: Deed of assignment
Hi TR,
Thank you for your question.
A Solicitor is not required when creating a declaration of trust. A trust deed is a general term for a document which contains the terms of the trust. A declaration of trust is a type of trust and is a document by which the person or people who own as assess delare that they hold it on trust in specifed shares. Evidence of the unequal shares should be provided with the form 17.
Thank you. -
RE: Tax relief on buy to let mortgage if you are not receiving 100% of rental income.
Hi bec123 S,
Thank you for your question.
When assigning a certain % of rental income to another party, i.e. 90/10%, we would expect the rental income and expenses to reflect this, as well mortgage interest. So in this case, as your share stands at 10%, you would only be able to claim 10% of the mortgage payments.
Thank you. -
RE: P85: Income from property
Hi Simon H,
Thank you for your question.
As this forum is designed for Income from Property and related expenses questions, your question would fall out of scope as such. I would advise to contact the PAYE helpline on 0300 200 3300 or go online at GOV.UK The best place to find government services and information.
Further guidance can be found here: Income Tax: general enquiries.
Thank you. -
RE: Rent a Room Scheme - Definitions of Expenses
Hi higgins_k2,
Thank you for your question. As per PIM2505 found here: Beginning and end of a rental business: commencement PIM2505 expenses may incur before rental business beings, in these circumstances, special rules apply.
Please refer to the attached guidance for advice.
Thank you.