HMRC Admin 21 Response
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RE: Paying School Fees in Advance
Hi OWRC.
The guidance states:
How payments made before 29 July 2024 will be treated will depend on the specific terms of any agreement for the payment.
Where the payment creates a tax point for VAT purposes when the payment is made, no VAT will be due. A tax point is normally created when a service is performed or a payment is taken for a supply of goods or services.
You can find out more about tax points in:
VATTOS3000 of the VAT Time of supply HMRC internal manual.
Check if you must register for VAT if you receive private school fees
Therefore if a payment is made before 29th July and it is clear that the payment is relating to the supply of private education after January 1 2025 then this will create a tax point prior to the introduction of VAT on private education.
Thank you. -
RE: Class 2 NIC
Hi,
You will need to be registered to pay Class 2 NICs which you can do online or by calling us.
National Insurance: general enquiries
Once this has been done, there is a box to tick on the return to indicate your wish to pay voluntarily.
Thank you.
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RE: Requested the A1 form to HMRC
Hi lorenzo270481,
Sorry that your A1 Certificate was not enclosed with our reply.
If you could call the National Insurance Helpline on 0300 200 3500 (from the UK) or +44 191 203 7010 (from overseas) then they will arrange for a copy to be sent to you.
Thank you.
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RE: Form 17 - can I use it?
Hi,
Thank you for your question.
Form 17 can be used if you jointly own the property with your spouse and want to change the split of income from it for tax purposes.
If you are looking to do this with either property then you can complete Form 17 available at:
Declare beneficial interests in joint property and income
You must also send in evidence to support the change in split.
More information can be found in:
TSEM9800 - Property held jointly by married couples or civil partners: contents and
TSEM9842 - Property held jointly by married couples or civil partners: Form 17 rule: introduction
Thank you. -
RE: Undeclared UK rental income - living overseas
Hi,
Thanks for your question.
Although your total income may be below your personal allowance, I would advise that rental income should be declared to HMRC.
If you have more than £2,500 after allowable expenses, or more than £10,000 before allowable expenses, you would need to complete a Self-Assessment Tax Return.
Guidance can be found here: Work out your rental income when you let property
I would advise if you are unsure of any aspect to contact a reliable accountant to look into the matter further.
Thank you. -
RE: Share of expenses for live in landlords
Hi biggleswade2019,
Thank you for your question.
Please see the relevant information on our websites:
Rent a room in your home
Letting rooms in your home: a guide for resident landlords
This is the relevant information to your question.
Thank you. -
RE: Landlord mortgage arrangement fees
Hi Ellie,
Thank you for your question and patience waiting for our response.
It is allowable under residential financial costs.
Changes to tax relief for residential property.
Thank you. -
RE: Does ISA interest count towards ANI?
Hi,
As the interest on the ISA is non taxable then will not be taken into account.
Thank you.
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RE: Refunding Already Paid Tax on PAYE via Self Assessment for 2023/2024
Hi,
Details of how to make amendments to previous tax years Self Assessment returns at:
Self Assessment tax returns.
If you need further assistance then you will need to contact HMRC direct:
Self Assessment: general enquiries.
Thank you. -
RE: Legacy Self Assessment Tax Returns (from 2016-2019)
Hi,
You can only view/print Self Assessment tax returns from the last 4 tax years.
At present the last tax year available is for 2020/21. If you require a copy of a tax return for an earlier tax year then you will need to contact HMRC to issue:
Self Assessment: general enquiries
Thank you.