HMRC Admin 13 Response

Thank you Mark Taylor for your question.  
Here is a link to the guidance about caravans:
CA22100 - Plant and Machinery Allowances (PMA): buildings and structures: caravans - HMRC internal manual .

However we do not have enough information to answer your question.
Can you please write to us with full details and explain what the hut is used for and whether it is moveable or static

You should write to:
PAYE & Self Assessment,
HM Revenue & Customs,
BX9 1AS,
United Kingdom.
The Capital Allowances Act defines sewerage or drainage systems as Buildings and therefore the septic tank would not qualify for Capital Allowances see: CA22010 - Plant and Machinery Allowances (PMA): buildings and structures: buildings - HMRC internal manual

Thank you

Nigel Ash thank you for your supplementary question
You are correct that the 50:50 rules does not apply in your circumstances.

I have provided a link to the guidance at PIM1030 here PIM1030 - Introduction: jointly owned property & partnerships - HMRC internal manual 
This explains that where there is no partnership, the share of any profit or loss arising from jointly owned property will normally be the same as the share owned in the property being let. Joint owners can agree a different division of profits and losses and so occasionally the share of the profits or losses will be different from the share in the property.
The share for tax purposes must be the same as the share actually agreed.

I would suggest that you get something drawn up in writing to show the beneficial interest in the income has been changed. You don’t need to provide this to us but if an enquiry was opened you would need to be able to prove the agreement.
This doesn’t mean legal ownership will change, you will still legally own the property in the proportion you do now but beneficial entitlement to the income can be changed.
You may want to get independent advice.

Thank you

Hi K M If the credit is on your PAYE account you may be able to request it is transferred to corporation tax. Please contact us on 0300 200 3200 to discuss this. Thank you

Hi Noone If your tax code has changed I'm assuming you have some direction from HMRC, if you have then you would change it. If in doubt you can call the Personal Tax helpline on 0300 200 3300 to check. Thank you

Hi ElectricianInOxfordshire, Once you have registered to payroll you must do this unless you amend it to remove these benefits. Thank you