HMRC Admin 21 Response

Hi Spennis,
Thank you for your question.
The liability arising from Airbnb is solely for the owner of the property.
For you to receive the rental income, you must be a partial owner of the property. This means you must be registered on the property deeds.
Following this, a Deed of Trust must be submitted to HMRC showing the percentage split of the income from property.  
PIM1030 - Introduction: jointly owned property & partnerships - HMRC internal manual - GOV.UK (www.gov.uk)
TSEM9200 - Ownership and income tax: legal background: joint ownership - contents - HMRC internal manual - GOV.UK (www.gov.uk)
Thank you.

Hi Anna,
You will need a new DPNI scheme. Under your current PAYE reference, you will need to make yourself a leaver and then close the scheme and then set yourself up as a new starter on the new scheme.
Thank you.

Hi Tammy,
You need to ensure you give leavers a P45 or they have accessed their P45.
Thank you.

Hi,
Please see the following:- SPM182400 - Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP: deductions.
If they are taken under Salary Sacrifice then this cannot be taken from Statutory payments.
Thank you.

Hi,
HMRC guidance on the taxation of CICs is available on our website at: CTM40145 - Particular bodies: clubs: Community Interest companies- Particular bodies: clubs: Community Interest companies. 
Grant income is subject to the normal taxation rules, and the tax treatment of grants will depend on whether they are capital or revenue in nature.
HMRC guidance on the tax treatment of grant income is available at: BIM40451 - Specific receipts: grants and subsidies: introduction-  Specific receipts: grants and subsidies: introduction. 
Whether a particular receipt is taxable depends upon the facts of the case.
Grant income that is revenue in nature and relates to trading activities will be subject to corporation tax. If you have received a grant to defray a specific expense, there may be no tax liability even though the income itself is taxable. 
If the grant is to be used to offset future expenses, you may find the guidance here useful:
BIM42215 - Deductions: timing: deferred revenue expenditure- Deductions: timing: deferred revenue expenditure
HMRC is not able to provide specific tax advice.
If, after consulting HMRC guidance, you still need advice about the accounting and tax treatment of grant income, you will need to speak to an accountant. 
Thank you.

Hi,
The tax free amount does not get included.
Thank you.

Hi yaseennn1,
Please refer to guidance at:
BIM22015 - Meaning of trade: exceptions and alternatives: betting and gambling - introduction.
Thank you.

Hi James,
No CGT will be due on you at the time of gift. This will only be the case if/when you sell. The ex partner, however, will be liable to CGT as it will be seen as a disposal when it is not his main residence.
Thank you.

Hi Paul,
HMRC cannot comment on future events as legislatoin and/or plans may change. However, based on current legislation, CGT will be likely as it has not been your only residence for the whole period of ownership.
Thank you.