HMRC Admin 19 Response

Hi,
You are required to file a UK tax return to declare your UK property income, even though you are not a resident of the UK. You can see guidance here:
Tax on your UK income if you live abroad
Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances, nor are we able to offer any financial advice.
You may wish to seek professional advice.
Thank you.

Hi,
To register a beneficial interest in a rental property, you must prepare a Deed of Trust, not a Deed of Assignment.

1. It is entirely up to the individuals how the accounts are set up, providing that each beneficial owner declares the profit in accordance with the split as noted in the Deed of Trust. A spouse must be a beneficial owner of the property and a deed drawn up to show she is a beneficial owner of the property. Husbands and wife’s must also complete a form 17 and a Deed of Trust relevant to the percentage split of the property income.
2. Repairs are to be split again in accordance with Deed of Trust 50-50, 60-40 and so on.
3. The financial residential costs, if paid by one individual, then they are entitled to set the financial relief costs against their percentage of the income.

Further guidance can be seen here:
TSEM9220 - Ownership and income tax: legal background: joint ownership - tenants in common
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
TSEM9800 - Property held jointly by married couples or civil partners: contents
PIM1000 - Introduction
PIM2005 - Deductions: general rules: overview
Thank you.
 

Hi,
In order for one party to denounce any rental income/ incurred expenses, a valid Declaration of Trust may be created clearly outlining beneficial interests of the rental property. You can see guidance here:
TSEM9520 - Ownership and income tax: express trusts - written declaration
We would advise  you to make such declaration as soon as possible to ensure the correct split may be disclosed within the 2024 to 2025 tax return.
Thank you. 

Hi,
You can report the issue by clicking the "Is this page not working properly? (opens in new tab)" link at the bottom of the page.
Thank you.

Hi,
As per the information provided, we assume the payment referenced concerns the maintenance and repair obligations. If so, such payment would not be exempt from tax as it relates directly to the rental business and would be declared within the tax year the payment was received as income, with the subsequent repair costs declared within the usual way under allowable expenses if they meet the required criteria as revenue expenses as per the following guidance:
PIM2025 - Deductions: repairs: overview
Thank you.

Hi,
You can report any error on the "Report a problem with this page" link at the bottom of the page. 
Thank you.
 

Hi,
You can check whether you need to complete a  Self Assessment return here:
Check if you need to send a Self Assessment tax return
Thank you.

Hi Kamen Ho,
Please contact our online services team for advice.
Technical support with HMRC online services 
Thank you.

Hi,
You can see guidance here:
Check you're eligible for free childcare if you're working
Thank you.