HMRC Admin 20 Response

Hi RayGolding,
Please see section 12.3 of the guidance below:
Land and property (VAT Notice 742) 10. Supplies between landlords and tenants
Thank you.

 

Hi Peter Le Feuvre,
It is down to the question of supply and who is doing what for whom. 
The key question, is who is commissioning the electrical contractor to connect the solar panels to the GRID. 
For example: 
If a customer engages a single supply of installation and connection of the panels, that would qualify. 
However, if the customer engages two separate supplies eg an installation from one party and a separate party to connect then it would not qualify. 
In this case, where the builder only fits and does not connect then it would likely be S/R. 
In some cases where the builder instals and the builder subcontracts the connection it would still be a single supply to the customer if that makes sense. 
Thank you.

 

Hi Fiona Husband,
This would usuallyt be recharged at the VAT rate of 20%.
Please see section 11.8 of the following guidance:
Land and property (VAT Notice 742) 11. Service charges on commercial buildings
Thank you.

 

Hi Derek Sarjeant,
Maintenance costs are dealt with on a Cash Basis.
The work was carried out on 15 March 2025 (2024-25), but payment was made on 10 April 2025 (2025-26), then the maintenance cost would be included
in the year the payment was made, that being 2025-56.
Thank you.

Hi Giovanni Lacagnina,
You are required to let HMRC know the profit you turnover over in respect of your let property and pay the tax due accordingly.
There is no different arrangement if you move into rented accommodation.
If the gross income from property exceeds £10,000 irrespective of the amount of expenses to be set off, an SA record is required.
For example, gross income from property of £11,000 less expenses of £9,500 gives a net income of £1,500 to be included as a deduction in the code - an SA record is required.
As you and your wife own the property, please follow the following guidance, - PIM1030 - Introduction: jointly owned property & partnerships.
And TSEM9800 - Property held jointly by married couples or civil partners.
Furthermore, a Deed of Trust will be required and a completed form 17 if the profits are to be split differently than the 50/50 rule.
Thank you.

 

Hi,
All you need to do is declare your property income on the property pages and claim your allowances and reliefs .
You should also complete all the relevant pages in connection with your other sources of income, employment etc.
The tax already paid via your coding will automatically be taken into account, in the overall calculation, following the filing of your completed tax return.
Thank you.

Hi,
If you have now received the correct NI number, please update your payroll software for the employee with the correct NI number.
Once the payroll software has been updated the NI number will be included on the next FPS you send.
In regard to the tax/NI showing for the previous years, when we receive an FPS with an incorrect NI number we will attempt to match the employee
with their name, date of birth or address.
If the employee is concerned about their employment history, they can call Personal Tax on 0300 200 3300.
Thank you.

Hi,
If you registered on 5th april 2025 or before then that would be for the 2025/26 tax year.
If it was on the 6th april 2025 then that would be for the 2026/27 year.
So yes you need to send in P11D for the 2024/25 year. as you have not reg to payroll benefit in kind. and should not have payrolled them in the 2024/25 year.
Thank you.

Hi Emmanuel Ofori Quay,
You should normally receive your UTR between 3 and 4 weeks after your application.
If you still have not received this, there may have been an issue with your application - contact us by webchat or phone via
Self Assessment: general enquiries to allow us to finalise your registration.
Thank you.

Hi,
This box is for you to provide any additional information or clarification of figures that you might feel appropriate, or that you might like to give - you do not need to complete this box.
Thank you.