HMRC Admin 8 Response

Hi,
As per Article 6 of the Italy-UK Double Taxation Agreement, any income received from immovable property in Italy would only be taxable in Italy, however, as a UK resident.
We would advise that the amount received must be declared on your Self-Assessment Tax Return SA106 Foreign supplementary page regardless of the amount, even if a loss has been made, unless the amount was less than £1,000 and you are claiming the Property Allowance.
PIM4702 outlines in further detail rent from property outside of the UK.
Thank you.

Hi,
As you are using the cash basis for your rental business, you would declare the payment for rent to 03/04/2023 within the 2023/2024 tax return as the payment was received on 06/04/2023.
Information on the cash basis is found here:
Cash basis. 
Thank you.

Hi,
You are correct, once a Civil Partnership/Marriage begins, we would advise to re-apply for the agreement assigning unequal shares in the rental property via Declaration of Trust and the Form 17 within 60 days, with the creation by a Solicitor not required as stated. 
Thank you.

Hi,
We would agree with the position that has been stated by the Solicitor in that by completing a Deed of Assignment, you may assign the beneficial interest in the property solely owned by yourself to your wife.
As stated, the Form 17 would not apply as the property is not held in joint names.
We would advise that once the Deed of Assignment has been completed to keep hold of a copy as HMRC may request to see it in the future.
In this case, also complete a Declaration of Trust, which the same applies.
Further information may be found here:
TSEM9170
Thank you.

Hi,
Provided the re mortgage was taken out for the purpose of purchasing the let property, any interest paid on that mortgage for the period of letting can be claimed.
The emphasis is the purpose of the loan , not how the loan is secured:
BIM45650  
PIM2052 
However , when considering the re mortgage , you should ensure that the lender will give approval for the purpose that the loan is intended and it is not higher than the relevant commercial rate that interest would be charged if the property was purchased with a direct loan.
Also, if the property is to be a Furnished Holiday Let, restrictions under PIM 4140 do not apply.
Thank you.

Hi,
If you now have an aggreement in place you can now ammend the payroll. 
Thank you.

Hi,
You would need to download a copy of the starter checklist and fill this out if you are using 3rd party software:
Starter checklist for PAYE
Thank you.

Hi,
If an employee stays in vacant residential property, or a serviced flat with cooking and/or laundry facilities, all paid for by the employer or a third party, the employer may reimburse:
for the first 7 days of any stay, 80% per day of the appropriate total residual rate
for the eighth and subsequent days, 50% per day of the appropriate total residual rate there is no mention of a maximun ammount of days. 
Thank you.

Hi,
Can you please advise rth ER to call in and ask that we re-open the scheme to allow them time to submit the returns and then re-close the scheme. 
Thank you.