HMRC Admin 8 Response

Hi,
You should declare all income received worldwide on your UK return.
Any tax paid in foreign companies should be claimed back under the double taxation provisions.
Thank you.

Hi,
It would not be appropriate for HMRC to comment upon this. A paid agent, acting on your/the company's behalf can be a professional accountant, or tax adviser.
They must meet HMRC's standard for agents, please refer to:
Appoint someone to deal with HMRC on your behalf
Although you may appoint an agent, you'll still be resonsible for your own tax.
Thank you.

Hi,
We would suggest that you call the CT Helpline on 0300 200 3410. If you advise that you are unable to deposit the cheque, they can cancel this for you and take BACS details over the telephone. The repayment can then be made via BACS once the cheque has been cancelled. There is no need to return this to HMRC, you can simply destroy it.
Thank you.

Hi,
Yes you should still be notifying HMRC and sending us the DSO1. This form advises you to send copies to all notifiable parties such as creditors etc.
Thank you.

Hi,
No you don’t, but you would have to report any interest received on it.
Thank you.

Hi,
Yes you can if it is a standard form.
Thank you.

Hi,
The deposit is not an allowable expense:
Deposit protection schemes and landlords
The EPC certificate could be put under which ever box you deem appropriate or under other allowable expenses.
Thank you.

Hi,
As you claimed Capital Allowances on the original purposes I would suggest you read HS252 & HS253 for further guidance.
Thank you.

Hi,
The 'wholly and exclusively test' under PIM 2010,  generally speaking  the ‘wholly and exclusively’ rule says that expenses cannot be deducted unless they are incurred wholly and exclusively for business purposes.
In your case we would suggest that your property whilst not having a sitting tenant would not intend to trade therefore not receive an income.
Please see guidance in HMRCs business income manual at:
PIM2010 - Deductions: general rules: applying the wholly & exclusively rule
Wewould suggest that only the proportion of the costs would be allowable whilst you were physically renting the property out under a tenancy agreement. The 'empty' property expenses would not be allowable as an expense.
Thank you.

Hi,
Business expenses 'incurred' would be allowable if wholly and exclusively used for the business.
'Incurred is an accounting term that means that all transactions, regardless of their nature, must be recorded when they occur.
It means that an accountant must recognize and record the transaction on the date when it occurred rather than on the date when the transaction was actually paid'.
This means that a cost in money terms to yourself would be allowable but not time spent.
This is because no cost was paid out.
Please see guidance:
PIM2010
Thank you.