HMRC Admin 21 Response

Hi,
Yes as the receipt of the pension is taxable income.
Thank you.

Hi,
That is correct.
Thank you.

Hi halokittytoby Toby@0717,
Please make sure that your husband fulfills the criteria to receive your marriage allowance transfer, including not being a higher rate taxpayer.
You can read more here -
Marriage Allowance: How it works - GOV.UK .
Also, if you complete a Self Assessment tax return for yourself, please submit this first - if your husband submits his return before you do, the transfer may not show initially. If after ensuring the above your husband still experiences the same issue, please contact us by webchat or phone via:
Self Assessment: general enquiries and we can check the transfer.
​​​​​​​Thank you.

Hi,
Please check the question - if you were unable to transfer any of your oversea income - if you have answered yes to this you need to change it to no.
Thank you.

Hi seamusm99,
Please refer to: Basis period reform.
Thank you.

Hi,
Provided that the self assessment balance is below the coding limit for transferring an underpayment from self assessment to PAYE, the SL can be collected through a tax code.
Thank you.

Hi,
Generally if you provide a service of this nature then it will be treated under the General Rule of services whereby the Place of Supply is deemed to be where the business customer belongs.
Please see the guidance below:
6. The place of supply rules for services
However for electronically supplied services there are separate Use and Enjoyment Rules.
The use and enjoyment rules apply in either of the following situations where the place of supply would be:
The UK but the services are effectively used and enjoyed outside the UK.
Outside the UK but the services are effectively used and enjoyed in the UK.
Please see the guidance below:
13. Use and enjoyment.
Thank you.

Hi,
I have liaised with our DIY team who have advised that a Certificate of Lawful Development is acceptable as evidence in order to put in a VAT repayment claim.
Thank you.

Hi Adam,
You can only make a DIY claim if there is an intention for you or a family member to reside in the property.
If you have non VAT registered builders completing the work then they will not be able to raise a VAT invoice to you from which you can claim any VAT.
Please see the guidance below:
VAT refunds for conversions if you’re a DIY housebuilder.
Thank you.
 

Hi Durdana,
Please see the guidance below for the requirements as regards registering for VAT:
8. Reduced rating the renovation or alteration of empty residential premises.
I would not know what other tax obligations there would be.
However you could contact our Taxes Team as below:
Self Assessment: general enquiries.
Thank you.