HMRC Admin 13 Response
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RE: Error on income - The amount entered for 'Turnover - takings, fees, sales or money earned by
Hi Francesca, Nicolette and John,
Please see the guidance at: Self-employment (short) notes ensuring that the correct boxes have been ticked, no pence figure or commas have been included and resubmit.
If the error message continues to occur please complete the full self employment pages. You can do this by omitting to tick the box advising that your turnover is less than £85,000. Please then complete box 15 for your turnover (and if turnover remains below £85,000) then insert total expenses in Box 31.
If you still encounter error messages then please contact Technical support with HMRC online services or Self Assessment: general enquiries
Thank you.
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RE: Accessing old SA302 for HMRC Public sector Pension Adjustment Service
Hi Peter Overton
Please see the guidance at: Get your SA302 tax calculation.
While you can view and print SA302s from up to 4 years ago via your Personal Tax Account, older calculations need to be requested in writing.
Please see: Self Assessment: general enquiries
Written requests can be made to:
Self Assessment,
HM Revenue and Customs,
BX9 1AS,
United Kingdom.
If you feel that the information should be included on CCalculate your public service pension adjustment then please provide feedback directly to GOV.UK.
You can do this by clicking on Contact at the bottom of the page and complete the GOV.UK contact form.
The Customer Forum cannot do this on your behalf
Thank you.
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RE: Dual tax residency
Hi
Please see guidance at Dual residents 2024 (HS302) and Residence, remittance basis etc (Self Assessment SA109)
Thank you
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RE: Tax on UK salary while living abroad
Hi Ada1586
The tax treaty between the UK and Spain Spain: tax treaties will give Spain the taxing rights on your income from the date you became resident.
Further guidance can be found at: Tax on your UK income if you live abroad: Overview
Guidance regarding completion of the P85, confirming you have left the UK, but still remain employed by a UK employer is available at: Get your Income Tax right if you're leaving the UK (P85)
The P85 should show your UK employment details, so that we can arrange for your employer to pay your employment tax free, as it is taxable in Spain. You will still be liable to pay class 1 National Insurance contributions.
I note that you have already submitted the P85 to HMRC and that will be dealt with in due course.
You can check on the progress of this form through Check when you can expect a reply from HMRC
You can also find out information, along with progress of your form, by creating accounts in:
• your personal tax account
• the official HMRC app
Thank you
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RE: Tax relief on Foreign income for which is income tax is already paid in source country
Hi Agnes Krithiga Francis Xavier,
Please see the guidance at: Tax on foreign income: Overview
Thank you
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RE: Appeal on interest for late payment on account for self assessment 2023/2024
Hi Mickael Malaper
Please see guidance at: Understand your Self Assessment tax bill: Payments on account.
You can also find out information, along with progress of your form/payments credited by creating accounts in:
• your personal tax account
• the official HMRC app
Thank you
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RE: VAT relief on house restoration
Hi edleighton
If you have been charged 20% VAT on building work which should have qualified for the 5% VAT relief then you would need to go back to the builder who carried out the work and discuss this with them.
Please see the guidance at:
Buildings and construction (VAT Notice 708) Section 7 and
Buildings and construction (VAT Notice 708) Section 8
Thank you
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RE: Does inheritance tax paid from the income of rental count as a deductible expense ?
Hi aleksc123
This would not be an allowable expense as it is not wholly and exclusively related to the rental of the property.
Thank you
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RE: Tax claim for holiday let property for lost income
Hi Katherine Sams
Please see the guidance at PIM2072 - Deductions: main types of expense: bad and doubtful debts - HMRC internal manual.
Landlords not using the cash basis of accounting, rents and other receipts that were earned in the year even if they were not paid until the year end should still be brought into the account. The debt is made in the year the debt becomes bad or doubtful.
In this case, you would declare such income within the 2023/2024 tax return.
Thank you
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RE: When to submit a tax return for rental property
Hi KimM542
Please do not submit duplicate posts.
Await the answer being posted to your original question.
You are correct, as your rental business commenced in August 2024, the first Tax Return you would complete would be the 2024/2025 tax year, which has an online deadline of 31st January 2026.
Guidance on deadlines for submission as well as for making payment can be found at: Self Assessment tax returns: Deadlines - GOV.UK.
Thank you