HMRC Admin 21 Response

Hi,
It does matter how the property is held.  You do have to be married or in a civil partnership to use a Form17.
A Form 17 declaration however cannot be made where a husband and wife or civil partners own property as beneficial joint tenants. In these circumstances the couple do not own the property in shares at all but are entitled jointly to the whole of both the property and the income.
This is distinct from the situation where the husband and wife or civil partners own property as beneficial tenants in common where they are each entitled to specific shares in the property and the income arising.  TSEM 9850 advises:
TSEM9850 - Property held jointly by married couples or civil partners: Form 17 rule - declaration must reflect reality.
Thank you.
 

Hi,
The distinction between a Corporation Tax return and an Estates and Trust return depends largely on whether HMRC views the fund as being held by the company in trust or as part of its income. For a flat management company, the position is often:
• Corporation Tax Return is filed for interest income, since HMRC usually considers the company liable for tax on interest earned in the company’s name.
• Trust Status may not be necessary if the company’s primary role is managing service charges, but it’s important to check with our Trust and Estates team, who may have specific requirements based on the setup of your accounts.
Please contact HMRC's Trust and Estates team on 0300 123 1072, or in writing to:
Trusts
BX9 1EL
United Kingdom
Thank you.

Hi,
In the UK, a contractor can use their registered address (the virtual address provided by the third-party service) on invoices. The UK does not require a separate business address on invoices if the registered address is already set up to handle official correspondence. 
The contractor can use the registered address they have with the third-party provider on invoices without needing an additional subscription for a separate virtual business address.
Thank you.

Hi,
You can submit the P85 either online or by post details at: Get your Income Tax right if you're leaving the UK (P85).
Thank you.

Hi,
Please refer to: HS281 Capital Gains Tax civil partners and spouses (2024).
If this does not answer your query, you will need to call 0300 200 3300.
Thank you.

Hi,
As you would need to sell the shares first in order to make the contribution then yes this counts as part of your annual pension contribution.
Thank you.

Hi,
As it is your main home/residence, it is sold at a no loss/no gain to be reported.
Thank you.

Hi Josie,
Goods of this value will be subject to import VAT then they enter the UK for personal use.
Please see the guidance below:
Tax and customs for goods sent from abroad.
Thank you.

Hi ANGELA,
The TOMS Scheme does still apply after Brexit.
The change is that prior to Brexit the liability for TOMS supplies enjoyed in the EU was 20% but is now at the 0%.rate of VAT.
Please see the guidance below, specifically section 4.8
Tour Operators' Margin Scheme (VAT Notice 709/5)
2. Introductions to TOMS.
Thank you.