HMRC Admin 13 Response
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RE: VAT payment plan - HELP PLEASE!
Hi Please call the Debt Management Team on 0300 200 3830. If you are unable to reach that team please call our Helpline on 0300 200 3700 and we can pass you through. Thank you -
RE: Declaration of Trust - paying a landlord
Hi
You are classed as a Letting agent as you are acting on behalf of a non resident landlord in connection with the management of their UK rental business.
Your responsibilities are to register for the non-resident landlord scheme, provide a quarterly return and payment and if you need to account for tax, provide the non resident landlord with the corresponding certificate.
Further guidance is available at:
What the Non-resident Landlords Scheme is and
Which agents should operate the Non-resident Landlords Scheme
The onus , in the case you mention, is on the owner to distribute the income under the terms of the Declaration Of Trust
Thank you
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RE: Expenses before letting
Hi
Thank you for your question. Yes, that’s correct; to be allowable the expenses must be incurred wholly and exclusively for the purposes of the rental business and must not be capital expenditure.
Further guidance is available at: PIM1900 - Deductions: Contents - HMRC internal manual
Thank you -
RE: Statutory Maternity Pay
Hi
You can claim the full amount up front from HMRC to enable you to make the payments. Please see the following info on Gov.uk where you can apply for funding online:-
Get financial help with statutory pay: If you cannot afford to make payments
Thank you
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RE: PAYE REGISTRATION
Hi
You would need to register for a PAYE scheme if you are paid above the Lower Earnings Limit and/or provide yourself with taxable benefits.
Further information is available at Register as an employer
You would just need to report the earnings on or before the date of payment.
So if you receive the payments monthly you would report them at that point of time.Thank you
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RE: Hire car and BIK charge where there is 'incidental' private use
Hi As long as you can show that the vehicle being available the night before was only to facilitate leaving from the home for the business journey and private use is prohibited then this would not be classed as a benefit. Thank you -
RE: Registering for Self Assessment
Hi
A successful application would usually generate a receipt of submission. If you did not receive this, you may have made an error when submitting. You usually receive postal confirmation of your new record and UTR 4 weeks after you submit your application - if you do not receive this by the 19th of June, contact us by webchat or phone via Self Assessment: general enquiries and we can register you.
Thank you
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RE: Income from Hong Kong Property and life insurance
Hi As you are opting for a paper return, the UK return must be filed by 31/10. You can leave out the foreign tax credit in order to meet the deadline and once you have the details submit an amendment. You have until 31/1/26 to do this and the amendment must be in writing. Thank you -
RE: Back-dated salary
Hi As previously stated the payment has been made in the current tax year, no action can be made until after 5/4/25 when your full income for the year is known. Thank you -
RE: Non UK National & Dubai Resident
Hi If you are not UK resident then you are only taxable on any foreign income received in the UK part of the year unless you are opting for the remittance basis Thank you