HMRC Admin 21 Response

Hi JanS,
You can use the following link, this has information on how to request a certificate, and the requirements needed in order to do.
Apply for a certificate confirming you will pay UK National Insurance when working temporarily abroad (CA3822).
Thank you.

Hi TR,
Thank you for your question.
A Solicitor is not required when creating a declaration of trust. A trust deed is a general term for a document which contains the terms of the trust. A declaration of trust is a type of trust and is a document by which the person or people who own as assess delare that they hold it on trust in specifed shares. Evidence of the unequal shares should be provided with the form 17.
Thank you.

Hi bec123 S,
Thank you for your question.
When assigning a certain % of rental income to another party, i.e. 90/10%, we would expect the rental income and expenses to reflect this, as well mortgage interest. So in this case, as your share stands at 10%, you would only be able to claim 10% of the mortgage payments.
Thank you.

Hi Simon H,
Thank you for your question.
As this forum is designed for Income from Property and related expenses questions, your question would fall out of scope as such. I would advise to contact the PAYE helpline on 0300 200 3300 or go online at GOV.UK The best place to find government services and information.
Further guidance can be found here: Income Tax: general enquiries.
Thank you.

Hi higgins_k2,
Thank you for your question. As per PIM2505 found here: Beginning and end of a rental business: commencement PIM2505 expenses may incur before rental business beings, in these circumstances, special rules apply.
Please refer to the attached guidance for advice.
Thank you.

Hi SallyB,
I agree that you have to declare the rental income and Use of trading income rules: splitting receipts and expenses between years - PIM1101 confirms this.  
The only other thing I can find in the Property Income Manual is Deductions: main types of expense: bad and doubtful debts-PIM2072 about bad debts and them becoming irrecoverable.  
However that guidance does state this may only be allowable after you have taken all reasonable steps to recover the debt.  I would say in this case you must pursue criminal proceedings against the estate agent to recover the money and it would only be after you have exhausted those avenues and can provide evidence of the action he you have taken that we may consider allowing relief for a bad debt if you have not been able to recover the money. So ultimately you have to include this rental income initially.
Thank you.

Hi Lemony,
It could be that you have overpaid tax on your employment income that has neutralised the tax owing on your income from property.  Please phone our self-assessment helpline 48 hours after you have submitted your return to double check this.
Their phone number is 0300 200 3310. 
Thank you.

Hi Ngok Man Chan,
Thank you for your question for more information regarding inheritance tax please see our pages at the link below How Inheritance Tax works: thresholds, rules and allowances.
Thank you.

 

Hi GoldApple97,
Thank you for your follow up query. Assuming this qualifies as a deduction as a business expense, this would need to be purchased using your business bank account.
Thank you.