HMRC Admin 8 Response

Hi,
Please can you clarify whether you are renting out a property in Ireland and now sold it.?
If you are deemed a UK tax resident then a property you own sold in ireland may be subject to tax in Ireland.
If you normally complete a UK tax return then the capital gain from Ireland and tax suffered needs to be declared on the UK tax return plus a claim for Foreign Tax Credit Relief showing the gain and the tax paid in Eire.
If you have now ceased to receive an income from property in Ireland, make sure you notify us of same on the tax return.
Thankyou.

Hi,
You have not specified any content to your question.
Please clarify your question confirming your residency status if it is in regard to whther your income from property overseas is taxable in the UK I presume. 
Thankyou.

Hi,
The process begins with having a property you jointly own and then agree an unequal share/slpit.
We recommend the following guidance:
Declare beneficial interests in joint property and income in terms of criteria and necessary proof.   
Thankyou.

Hi,
Yes you will be best advised to complete a 2022/23 tax return to account for the single payment/rent less costs as they fell in the tax year 2022/23.
Thankyou.

Hi,
If you rent out the whole of your main residence through Airbnb whilst you are away on holiday for a few weeks a year/away for work for a few days then you would still qualify to use the Rent a Room scheme. If the property is owned solely by yourself then you would qualify for the full £7500 Rent a Room Relief.
If the properrty is jointly owned then the Rent a Room Allowance would be reduced to £3750 each.
Thankyou

Hi,
I would advise you that there is not an actual Overpayment Relief claim form as such so you would just need to submit a letter claiming Overpayment Relief for the tax years in question.
Please ensure that this  claim letter is in the correct format as per the guidance at:
SACM12150
Thankyou

Hi,
If you leave the property and reside elsewhere you will apportion the amount of rent a room allowance upto the date you ceaed to live in this is covered in the guidance as you know.
From the point you begin as a landlord operating from outside you will prepare incomes and expenses  as normal accounts of income from property as and when they arise as you are now trading as a landlord form that date of change. 
Thankyou

Hi,
A company which is resident in the UK is normally subject to corporation tax on the whole of its chargeable profits on a worldwide basis (subject to relief for double taxation).
A company which is not resident in the UK is only liable to corporation tax if it carries on a trade in the UK through a permanent establishment.
A non-resident company may also be liable to UK income tax on non-trading income.
You can find HMRC guidance on company residence at:
INTM120030
Thankyou

Hi,
Once a company is dissolved, it can no longer do or receive anything; in particular, it cannot receive a tax refund.
It is the company director’s responsibility to ensure that a company’s assets and liabilities are all dealt with before it is dissolved.
If you want to obtain a tax refund from HMRC, you will need to ask Companies House to restore the company to the register.
Once you have had confirming that the company is restored, you will need to contact us regarding your claim.
Guidance on how to restore a dissolved company can be found at:
Restore your dissolved company
Thankyou.

Hi,
The general rule is that interest paid is tax deductible and interest received is taxable by reference to when it is accrued, rather when it is paid or received.
Special rules, however, apply where there is a delay in paying the interest.
You can find HMRC guidance on this topic at:
CFM35800
Thankyou.