HMRC Admin 21 Response
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RE: Payment for maintenance jobs
Hi,
Thank you for your question.
My answer assumes that you do not share ownership of the properties in question, and that you do not receive any of the rental income yourself.
Section PIM2210 of our Property Income Manual (available at www.gov.uk) confirms that a landlord cannot deduct anything for the time they spend themselves working in their own rental business.
They can deduct any wages or salaries they pay to their spouse, civil partner or other relations for working in the rental business provided the amounts paid represent a proper commercial reward for the work done.
The spouse, civil partner or relative will be taxable on their earnings if their income is large enough.
The landlord will need to operate the PAYE and NIC systems on payments to employees.
Thank you. -
RE: Tax refunded through PAYE
Hi,
No, you do not need to declare this Refund in your Self Assessment Tax Return.
Thank you. -
RE: Will loss from sole trader will offset PAYE income
Hi,
If you are using the cash basis then no it needs to be carried forward.
Please refer to:
Relief for trading losses (Self Assessment helpsheet HS227).
Thank you. -
RE: Simple Assessment not received
Hi,
You should wait until you receive your Simple Assessment for the tax year 2023/2024 -
Pay your Simple Assessment tax bill.
Thank you. -
RE: Switching tax free allowance between employers
Hi,
You would need to contact HMRC to request a change in allocation of your personal allowances.
Income Tax: general enquiries.
Thank you. -
RE: Am I going to get my tax refund?
Hi,
At the end of the tax year a reconciliation will occur, where your full allowance will be offset against your total income and any refund would be calculated then.
If the allocated allowances with your tax code 986L is above what you will earn there, meaning you will have some unused that could be allocated to your second job, then you can contact HMRC to change the allocation of your allowances.
Income Tax: general enquiries.
Thank you. -
RE: Executor Account - Tax liability
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RE: Mileage rate for car with car allowance
Hi,
As your employer pays a mileage rate for use of your car, you can claim the difference as an expense, using the mileage rate at:
Travel — mileage and fuel rates and allowances.
Thank you. -
RE: UK Citizen, employed in Ireland - looking to work remotely from UK
Hi,
You would need to register for self assessment, as you will be in receipt of foreign employment income, which you would declare in the tax return.
You should also request a certificate of residence (https://www.gov.uk/guidance/get-a-certificate-of-residence) to send to the tax authorities in Ireland. This will allow them to tell your employer not to deduct income tax in Ireland.
You should also contact the national insurance enquiry helpline for advice on national insurance.
Their number is 0300 200 3500.
Thank you. -
RE: Working from home allowance
Hi Lucy,
Please see the following Guidance which explains how to claim Working From Home Expenses -
Claim tax relief for your job expenses.
Thank you.