HMRC Admin 8 Response

Hi,
In relation to question 1 & 3 you should visit PIM2110 This states any insurance payouts received should be set off against the repair costs incurred. However you have another option at PIM2040 which states you can deduct the repairs as an expense and include the insurance payout as a receipt This would answer question 3.
With regards to question 2 - losses - Losses from one property can be set against profits of another rental property if they form part of the same business.This generally means unless held in a different legal capacity, please see PIM1020 
PIM4205 explains losses.
Thankyou 

Hi,
You can no longer set off mortgage interest payments as as expenses against rental income.
This ended in 2019/2020. Please see guidance below:
Tax relief for residential landlords: how it's worked out
Declare beneficial interests in joint property and income
TSEM9852
Thankyou.

Hi,
The online form only allows for the details of 5 partnerships to be added
SA will advise if the details can be added elsewhere on the SA100 online form, if not you will need to obtain 3rd party software.
Thankyou.
 

Hi,
You are correct.
You would only need to report the change in childcare if their costs increased or decreased by more than £10.
Childcare charges cannot be claimed for if they are not provided by registered providers.
Thankyou.
 

Hi,
At Section 2 of the CF83 application form if you could complete the box 7 with the name of the country that you went to, box 10 with the date you left the UK and box 11 the date you arrived back to the UK.  
Rather than complete Section 3 you could provide a covering note with the names of each employer that you had since you left the UK and the period with each employer (from … to …).
Thankyou

Hi Moray,
Our International Team are currently dealing with queries received on 10 February 2023 so it may take about 47 weeks for them to reply to you from the date that we received your CF83 application form.  
If you’d like to speak with the National Insurance Helpline on 0300 200 3500 they will be able to give you a better estimate when you might expect a reply.
Thankyou.




 

Hi,
Our Team that deal with the correction of National Insurance accounts are currently dealing with queries received on 12 November 2022.  
There will be a delay of approximately 59 weeks from the date  we received your letter until you receive a reply.  
You could call our National Insurance Helpline on 0300 200 3500 if you would like an update of the timescales.
Thankyou.

Hi Keith,
You could send in your CF83 application form into HMRC and around the same time contact The Pension Service to check what tax years are best to pay for.  
When you receive a reply from your CF83 then you will be in a position to make an informed decision of the tax years that you want to pay for. 
Our International Team are currently dealing with queries received on 9 February 2023 so there could be a delay of about 47 weeks from the date that we receive your CF83.  
We can advise that you will not be penalised because of HMRCs delay and you will be given an extended time limit to pay if the reply is issued to you close to the payment due date.
Thankyou.

Hi,
Please see SDLTM00365  This clearly states the difference between residential and non residential.
However the legislation on residential property applies to a 'dwelling' see SDLTM00372 
The car park appears to fall under residential if the land meets SDLTM00440   
Thankyou.

Hi,
Post cessation expenses are allowable because the work you have carried out would have been allowed had the tenants remained in the property until the date in August:
PIM3000 which clearly states this.
Thankyou.