HMRC Admin 8 Response

Hi,
Thank you for your question.  
The gross income of £10000 refers to rental income only.  
If the gross rental income exceeds £10000, irrespective of any expenses to be set off, then a Self Assessment return will be required. 
Thank you.

Hi,
If you are receiving income from an overseas property you will need to report this in a Self Assessment tax return.  
Please refer to our website at:
Tax on foreign income  and  PIM4702 for more information
Thank you.

Hi,
You will need to submit a further NRL1 application in respect of your new property.
 If you need to change the details of a letting agent, then you can contact the Non Resident Landlord Scheme helpline on 03000 516 644, or +44 3000 516 644 if calling from outside the UK. 
Thank you.

Hi,
From my understanding of your question, you re-mortgaged your primary residence in Hong Kong in order to purchase a buy-to-let property in the UK, with your question relating to the mortgage linked to this property.
If the money raised through the re-mortgage has been used towards a mortgage on the UK property then you would be correct in that mortgage interest may be claimed at the basic rate.
If, however the interest relates to the property in Hong Kong then this would not be claimable as the expense was not incurred wholly and exclusively for the rental property business as it relates to your personal residence:
please see:
PIM2054 
PIM2058
PIM2054
PIM2058
Thank you.

Hi,
Depending on how the property is used would determine whether the expense is allowable.
In this case, I believe a Right to Manage (RTM) company would need to have been created, with any expenses incurred then paid through them which would not fall under the scope of this forum.
I would advise to contact Corporation Tax on 0300 200 3410, who may be able to offer more in-depth advice surrounding this expense.
Thank you.

Hi,
In general terms, a rental business usually commences once the property is first let out.
In this case, as you replaced the carpets in order to rent out the property as a like for like change and as long as they were wholly and exclusively for the rental business, then these may be deemed as allowable expenses.
Guidance has been attached regarding repairs and renewals which may be off help:
BIM46901 - Specific deductions: repairs and renewals: overview
BIM37007 - Wholly and exclusively: overview
Thank you.
 

Hi,
PIM2120 means to show the differences between capital and revenue expenditure, which means in terms of the statement quoted regarding capital expenditure, it touches upon such expenses as legal fees when purchasing the property, whereas the expense you have incurred for Agents commission could be deemed as a revenue expense as it was incurred wholly and exclusively for the rental business.
Other expenses such as costs for drawing up the lease and viewings would be deductible, however, surveyors costs in the sense of purchasing the property would be non-deductible as this would be a capital expense.
The latter may be claimed later if/once the proeprty is sold within Capital gains expenses. 
Thank you.

Hi,
In terms of running payroll if there will be no liabilities ie tax and National Insurance you may not need to submit any payroll information.
If you have a PAYE scheme then you can still submit the payroll information its just that there wont be anything to pay over to HMRC.
Thank you.

Hi,
You can call in for a certificate of compliance but we are not aware of a digital route for this, I suggest that you ask them for more information and call us on 0300 200 3200.
Thank you.

Hi,
Yes that is the correct.
Thank you.