HMRC Admin 8 Response

Hi Sharon2,
The 31 days mentioned in our original response means 31 days from the date that the application was processed unless the normal deadline date would be later.
As per your letter, if the application is processed on 02/03/2025, 31 days from then would be 02/04/2025 which is before the deadline date, so the deadline of 05/04/2025 would apply. 
What this essentially means is that for any applications processed before 06/03/2025 the deadline would be 05/04/2025. And any processed after this will be 31 days from the date or processing.
Thank you.
 

Hi,
The link provided has the reference information.
Please scroll to the bottom of the link previously provided.
Thank you.

Hi Luis,
Due to the unprecedented volume of contact regarding voluntary contributions, including the number of payments we have received, the timescale for allocating payments has been steadily increasing in recent months.
Our current timescale is that it will take anything up to 63 weeks for payments to be allocated.
If you have already confirmed that we have received your payment, then it will be allocated in due course, and we would ask you to bear with us while we work through these backlogs.
Please be assured that you will suffer no detriment for the allocation being delayed, everything will be allocated to your account as you requested.
Thank you.
 

Hi,
To update your code with the amount of untaxed interest you expect to receive in 25/26, contact us by webchat, phone or post via:
Income Tax: general enquiries 
Contacting us will also allow us to confirm what tax is being collected through your code, as we need to access your record to review this. 
Thank you.

Hi,
You cannot carry forward unused tax free allowance from one tax year to the next.
Thank you.

Hi,
We would advise that as the years the losses arose were declared by yourself and should have been declared within 4 years of the losses arising, your husband would not be entitled to the benefit of earlier years losses, so would only be carried forwards by yourself against UK and overseas property business as appropriate.
You may wish to amend any years within the allowable 4 year window, however, this may affect your own tax liabilities.
Any losses arising from 5th April onwards would then be split between yourself and your husband under the new process.
PIM4210 
Thank you.

Hi,
In regard to question 1, you are correct no further relief would be due for personal pension contributions as these are taken gross, you would also declare your gross income before contributions as these are ignored for the purposes of calculating adjusted net income.
Regarding question 2, would be the total rental income minus costs.
Question 3/4, we would advise dividend & interest income below the allowance would count towards net adjusted income.
For further insight follow the attached guidance:
Personal Allowances: adjusted net income
Thank you.

Hi,
You are correct. We would advise declaring such licence fee within the professional fees box of the SA105 Property supplementary page. 
Thank you.

Hi,
The £1,000 property allowance is an option.  It is not compulsory.  
Thank you.

Hi,
1)    No change of ownership is required.
2)    Your wifes’ share of the income whatever it is should be declared on her tax return.
3)    No a Form 17 would not be valid in these instances but deed of trust is.  The guidance is here:
       TSEM9160 
4)    Yes you can submit a declaration of trust to HMRC.  You would send this thorough the post with a covering letter explaining the situation.  Please          make sure that both you and your wifes’ national insurance numbers are on the letter and that you have both signed the letter.  You are advised to            make a declaration of trust through a Solicitor.
5)    A declaration of trust is a legally binding document that creates a trust.  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
       Thank you.