HMRC Admin 8 Response

Hi,
No tax relief is due on pension payments made under salary sacrifice.
Thank you.

Hi,
Please refer to:
How Inheritance Tax works: thresholds, rules and allowances or telephone 0300 123 1072
Thank you.

Hi,
Looking at your previous question, we would advise that if your query does still relate to reverting the beneficial interest in five rental properties back to 50/50 between your husband and yourself, then a Deed of Trust is a legal document which sets out the terms of a trust.
A Declaration of Trust is a more precise version outlining specific equitable shares in said trust. In your case, either would suffice to revert shares, however, a Declaration would be more in-depth and would over-ride the existing Deed.
Thank you.

Hi,
The profits or losses from an overseas property business are computed in the same way as a UK rental business.
Form 17 and a Declaration of Trust will be required in order for the 50/50 to not be applied:
TSEM9842 - Property held jointly by married couples or civil partners: Form 17 rule: introduction
Thank you.

Hi,
Income from property held jointly by married couples and civil partners is treated as beneficially owned by the individuals in equal shares under ITA/S836.  Consequently you are taxable on the income 50/50.This rule applies even you own the property in unequal shares.  
This will be from the date you legally owned part of that property not the date that you were married or from the start of the relevant tax year.  
You can receive the rental income in shares other than 50/50 if you complete a Form 17.
Thank you.

Hi,
How much rent your charge if any is up to you.
Thank you.

Hi,
A Form 17 can only be used when a property is held in joint names. It is not clear if your property is in joint names or you have sole legal ownership. If it is in joint names then it is up to you/partner what bank account or type of bank account you want to use for rental income purposes;
HMRC do not advise or comment on this.  
If you have sole legal ownership and the mortgage is paid by you then mortgage relief can only be claimed by you - your partner would not be able to claim this so in effect as you hold 0% beneficial interest no relief would be able to be claimed.
More information can be found:
TSEM9800 - Property held jointly by married couples or civil partners: contents  
​​​​​​​Thank you.

Hi,
Information concerning the splitting of jointly held property can be found at:
PIM1030 - Introduction: jointly owned property & partnerships
Basically, if the husband owns 100% of the property, the only way for the income to be split 50/50 between husband and wife is when 50% of the property is transferred to the wife under a Deed and becomes a beneficial owner.
Furthermore, please for properties owned by married couples, follow the guidance at: 
TSEM9800 - Property held jointly by married couples or civil partners: contents
With regards to tax relief for residential landlords in respect finance costs:
Tax relief for residential landlords: how it's worked out
Thank you.