HMRC Admin 8 Response

Hi,
Please contact the Customs and International trade helpline on 0300 322 9434.
Thank you.

Hi,
As the property is jointly owned you will have to go through the Form 17 process.  
We do not provide templates for declaration of trusts.  
As these are legal documents please  contact a local solicitors office.
Thank you.

Hi,
You do not need to complete the Form 17.  You need to write & sign a Trust Deed.  
However most types of trusts giving an interest in property to somebody who is not the legal owner now need to be registered with HMRC via the Trust Registration Service.  
You can find guidance on the registration requirements and how to register here:
Register a trust as a trustee.  
There’s also more information about what type of trusts need to be registered at:
TRSM23050.  
Your husband will have to either write in to advise HMRC of his property income or register for self-assessment depending on the level of property income that he expects to receive.  
Guidance on self-assessment criteria can be found here:
Check if you need to send a Self Assessment tax return
Thank you.

Hi,
For the purposes of the NRLS landlords may include individuals, companies, trustees and partnerships.  
Your husband will therefore be the person who needs to register with the Non-Residents Landlord Scheme.  
What the Non-resident Landlords Scheme is
Thank you.

Hi,
Please refer to the following guidance:
PAYE and payroll for employers to establish if you require a PAYE scheme.
Thank you.

Hi,
For your first question we refer you to TSEM9851 which states the following- ‘Where married couples or civil partners elect not to be taxed 50/50, the normal rules of beneficial ownership apply.
The starting point is that the jointly held property is presumed to be held as joint tenants (TSEM9230).
As TSEM9230 says, there are various ways this presumption can be displaced by evidence to the contrary - for example, a valid declaration of trust in equal or unequal shares. However, if the shares are equal there would be no possibility of a joint declaration on form 17 for tax purposes, so only a declaration in respect of unequal shares would be correct.’
In regards to your second question- most types of trusts giving an interest in property to somebody who is not the legal owner now need to be registered with HMRC via the Trust Registration Service.
You can find guidance on the registration requirements and how to register here:
Register a trust as a trustee.
There’s also more information about what type of trusts need to be registered at:
TRSM23050.
Thank you.

Hi,
We apologise for any confusion caused, you can find the ‘rent a room exempt amount’ box under the section of your online tax return for ‘UK property income’, followed by ‘Change adjustments’, the page required is called- ‘Adjustments for other property income’, please scroll to the very bottom of this page, it is the last question.
Please note, this box will only appear when you choose ‘yes’ to ‘Do you want to claim Rent a Room relief’ and choose ‘no’ to ‘If ‘yes’, did you receive rents of £7,500 or less (or £3750 if let jointly)?
Thank you.

Hi,
Residential property finance costs can be claimed for 2023-24 and should be entered at box 44 on the online tax return. 
Thank you.

Hi,
Usually the rental business does not begin until the first property is let.
Any expenses incurred before the first let must be solely for the rental business and must not be capital expenditure.
Any qualifying pre-letting expenses are treated as incurred on the day the rental business commences, which to confirm, is usually the day the property is first let. For further information see PIM2505 
Thank you.