HMRC Admin 19 Response

Hi,
The reverse charge still applies to the UK business customer even if the business customer is not registered for VAT. If the reverse charge applies then there is no requirement for you to register for VAT in the UK. You can see the guidance here:
Reverse charge
Thank you.

Hi,
If you make a recharge only, then this would normally be chargeable to VAT unless it meets the conditions of a disbursement. You can see the information here:
Supplies made by or through agents: other situations
You can see the rules on input tax here:
Introduction to input tax
Thank you.

Hi,
You will need to contact our VAT team for advice:
VAT: general enquiries
Thank you.

Hi Trevor Nunn,
Is the supplier of the kitchen also fitting the kitchen for you or will this be undertaken by another contractor?
Thank you.

Hi,
As wayleave payments are usually taxed as property income, in such cases, if expenses do not exceed £1,000, you may choose to offset the property income allowance against such lump sum payment as well as rental income. You can see guidance here:
PIM1114 - Income excluded from UK property business: wayleaves & easements: IT
Thank you.

Hi,
The type of expense incurred would dictate the required box to be completed. If the expense incurred arose due to general expenses then boxes 24 to 28 may be completed. You can refer to the SA105 property notes guidance for more specific guidance:
UK Property Notes
Thank you.

Hi,
As example 2 refers, in terms of rental business income, the source of the loan would not in itself be a deciding factor, instead, what the loan is used for would be. For example, re-mortgaging a main residence to generate revenue to purchase a separate property to be used within the rental business would be allowable as per BIM45700 referred above.
However, if the money generated was to purchase an additional property outside of the rental business, this would not be allowable as this would be deemed private use.
For a more in-depth explanation, please contact our Self Assessment team for advice:
Self Assessment: general enquiries 
Thank you.

Hi,
Please refer to the guidance PIM4702 below, relating to rent from property outside the UK, which contains information concerning tax credit relief when tax is paid both in the UK and overseas:
PIM4702 - Rent from property outside the UK: Income Tax (IT)
Thank you.

Hi,
You may apportion expenses that are wholly and exclusively for use within the rental business. You can see the guidance here:
PIM2100 - Deductions: main types of expense: expenses for own home
Thank you.

Hi,
You would be required to complete separate applications in your circumstances. You can see guidance here:
What the Non-resident Landlords Scheme is 
Thank you.