HMRC Admin 13 Response

Hi Ami O,
As you have stated that you solely own the property (having paid the mortgage) the starting point is that 'whoever has beneficial ownership of the property has beneficial ownership of the income'.
Please refer to the guidance held at: TSEM9160 - Ownership and income tax: legal background: ownership - income follows property - HMRC internal manual.
Due to the fact that the property is not held 'in joint names' then you would not have to make a formal Form 17 election.
Please therefore refer to the following guidance in respect of  making a declaration of trust (to declare your own and your husbands beneficial interests in the property).
This would then enable you to transfer all/part of the rental income to your husband.
TSEM9520 - Ownership and income tax: express trusts - written declaration - HMRC internal manual. 
Thank you.
 

Hi Craig Mason,
There are two rules about property held jointly by married couples and civil partners:
1.the 50/50 rule whereby most income from jointly held property is treated as split equally between the two spouses or civil partners for income tax purposes.
2.the form 17 rule, if the true income split is different from 50/50, the couple can opt to be taxed on that basis for income tax purposes.
See: TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Where married couples or civil partners elect not to be taxed 50/50 then the couple should submit evidence of beneficial ownership (e.g. declaration of trust) along with the form 17 to HMRC.
See : TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Thank you.
 

Hi Creativedesigns
My apologies if you have been misled by our previous answer. 
The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home. 
This is halved if you share the income with your partner or someone else. You can let out as much of your home as you want. The tax exemption is automatic if you earn less than £7,500. 
Guidance is available at: Rent a room in your home: The Rent a Room Scheme & one of our very short videos at Rent a Room relief which advises the boxes requiring completion. UK Property notes will also assist at Self-Assessment: UK property (SA105).
Thank you
 

Hi JSK 
You have taken the correct action and the options available at Employers: general enquiries should help. I note that you are currently awaiting your call being dealt with.
Your employees must, individually, contact the Universal Credit: Contact Universal Credit who will assist them
Thank you.
 

Hi MCrawley
Please see the following guidance on Gov.uk, sections 4.5 & 4.6 and in particular section 4.6.6 which may apply in this case: 2024 to 2025: Employer further guide to PAYE and National Insurance contributions. 
We are unable to advise regarding pensions, please contact Workplace pensions law - auto enrolment | The Pensions Regulator.
Thank you

Hi aragab80s Ragab 
Your employer is in the EU, they may need to register a PAYE scheme if any of the EU/UK Withdrawal agreements apply or if they have premises/offices in the UK.
If not you will need to set up a Direct Payment scheme in your name and account for NIC or your employer can voluntarily set up a scheme in their name. 
Please use the options available at Employers: general enquiries for further assistance.
Thank you.
 

Hi ciho_mimo
We are unable to advise on employment contracts.
If you are as still liable to Class 1 NIC, then your employer should keep you on their payroll and account for the NIC due as normal. 
If your employer requires more information they can use the contact options at: Employers: general enquiries.
Thank you.
 

Hi Jade Carter
This would be added to payroll as earnings and subject to tax and NIC but would not be reported on a P11D.
Further guidance is available at: Expenses and benefits for directors and employees - a tax guide: 480 
Thank you
 

Hi mitkoasd
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it. 
You can claim a relief to pay less or no customs duty and VAT if you re-import goods to the UK but this needs to be done when customs declarations are made.
You would usually ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration. 
The declaration must include a complete and accurate description of the goods, including their quantity and value. 
If you’re registered for VAT, make sure your VAT number is quoted on the declaration (CN 22 or CN23).
You can claim for repayment if you’ve overpaid import duty and VAT.
Guidance is available at: How to claim a repayment of import duty and VAT if you've overpaid 
Thank you.
 

Hi LL
Unfortunately, we are unable to offer advice on specific document codes as which ones to use on declarations as they are part of legal information.
You need to read guidance on each document code as per their appendices. If you have issues with declaring a particular code where you receive an error code, you can raise a ticket with CDS team.
Report a problem using the Customs Declaration Service 
Thank you.