HMRC Admin 13 Response

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
 

Hi Agnes Krithiga Francis Xavier,
Please see the guidance at: Tax on foreign income: Overview
Thank you
 

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
 

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
 

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
 

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
 

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
 

Hi bestofboth333
As per PIM2505 - Beginning and end of a rental business: commencement - HMRC internal manual, a business cannot begin until the first property is let. 
As the service charge covers the period 1st December 2023 to 5th April 2024, you would apportion the expense incurred for the time the property was being let. 
Thank you
 

Hi atom
If you are hiring someone to work for you and they are outside of the UK & are going to work outside of the UK then you need to check the country they are living in / working in and the rules that apply there.
Thank you
 

Hi Ralph
Please contact the Pay and work rights helpline and complaints for queries surrounding NLW on 0300 123 1100 - or alternatively the guidance on ACAS's web site may help When increases are paid - National Minimum Wage - Acas
Thank you