HMRC Admin 21 Response

Hi Kwok,
More information is required, please call the Employer Helpline on 0300 200 3200 to discuss further.
Thank you.

Hi Yuki,
If the person is liable to UK tax and or NIC, you can still put this through UK payroll without a National Insurance Number, if you wish to discuss further, please call the Employer Helpline on 0300 200 3200.
Thank you.

Hi vipulkhanna,
Thank you for your question.
Where the joint owners are husband and wife or civil partners, profits and losses are treated as arising to them in equal shares, known as the 50/50 rule. So, you will both be required to complete a tax return. If both entitlement to the income and the property are in unequal shares, a form 17 election can be made to allow profits or losses to be split according to their actual share of ownership in the property.
For further information, please see:
Declare beneficial interests in joint property and income.
Thank you.

Hi abb16ott,
Yes, you can claim postage expenses.
For a comprehensive guide to allowable Self-employed expenses, please refer to: 
Expenses if you're self-employed.
Thank you.

Hi Tamzin,
Detailed guidance on the tax relief available on private pension contibutions is provided at:
Tax on your private pension contributions.
Thank you.

Hi richard30,
If and when you sell the residential property,  you may find the HMRC Capital Gains Tax On Property calculator helpful when calculating the gain:
Tax when you sell property.
You can  deduct the costs of improvement work (for example an extension) when calculating Capital Gains on residential property, but general upkeep and repair costs are not allowable.
Thank you.

Hi Gabs,
If an online letting agent is providing an intermediary service to you as an overseas business then this would normally come under the General Rule of Services Rule and would be Outside the Scope of VAT.
Please see the guidance below:
11. Intermediary services.
If the VAT has been charged incorrectly then it would be the responsibility of the supplier to amend this, to raise a credit note and to amend their VAT returns.
Please see the guidance below:
4. Correcting VAT errors on a return already submitted
However if you are an overseas business and you are making supplies of land/property in the UK then the Place of Supply of your service will be in the UK if the property you are letting out is in the UK.
Please see the guidance below:
7. Land related services
If you are renting out holiday accommodation then this be a taxable supply in the UK.
Please see the guidance below:
1. Overview - hotels-holiday-accommodation-and-vat-notice-7093#overview
There will therefore be a requirement to register for VAT in the UK.
Please see below:
3. Working out whether you need to register
Who should register for VAT (VAT Notice 700/1)
Thank you.

Hi Rahul2024 prajapati,
If you need to change the address for your business please follow the link below:
Change your VAT registration details.
In order to create your Making Tax Digital Account in the meantime please contact our Online Services Helpdesk so that they can guide you through the process and advise you which details to use to successfully create an account.
Please see below:
Get help using VAT online services.
Thank you.

Hi ClentHills,
Thank you for your question.
The property must be let commercially as furnished holiday accommodation to the public for at least 105 days in the year. If the property is not let for at least 105 days, you have 2 options to make elections that can help you reach the threshold,
1. The averaging election – if you own more than one property.
2. A period of grace election – if your property reaches the occupancy threshold in some years but not in others.
Further information is available at: PIM4110 - Furnished holiday lettings: qualifying tests for 2011-12 onwards (IT and CT).
Thank you.

Hi Greenie999#,
Thank you for your question.  
Guidance for travelling expenses can be found in PIM2220: PIM2220 - Deductions: main types of expense: travelling expenses this states that the treatment of travelling expenses is similar to that for trades or professions. Therefore if the ULEZ charge is in incurred wholly and exclusively for the purpose of the rental business then it would be allowable as an expense.
Thank you.