HMRC Admin 13 Response
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RE: How to Check or Apply for PVA for My New EORI Number
Hi Daniel Chan
Guidance in accounting for import VAT is available at: Check when you can account for import VAT on your VAT Return.
To access PVA statements you will need to be enrolled for the Customs Declaration Services (CDS) please see guidance at: Get your postponed import VAT statement
There is no additional enrolment needed for PVA just CDS.
For any queries relating to CDS please use the contact details at:
Imports and exports: general enquiries
Thank you
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RE: HMRC wrong direct debit amount
Hi Ron Lees
If you have an agreement in place then this would have been with the Time To Pay Team.
Please contact the appropriate helpline available at Payment problems or the phone number held on any correspondence urgently.
Thank you Jay for assisting Ron Lees with your helpful answer. I have created the live hyperlink in your post.
Thank you
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RE: Income from property and standard personal allowance
Hi Tabby
You must report your income from property in a Self Assessment return if it exceeds £2,500 per year after allowable expenses, or it exceeds £10,000 per year before allowable expenses.
The application of the tax-free personal allowance may mean that no tax is charged on the property income, but the property income still needs to be reported in a Self Assessment return if the £2,500 / £10,000 limits are exceeded.
We provide a tool that customers can use to check if they meet the Self Assessment criteria, which is available at Check if you need to send a Self Assessment tax return.
Thank you.
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RE: Property Income Allowance
Hi Alexis Leal
Your findings are correct. If you own a property jointly with others, you are each eligible for the £1,000 allowance against your share of the gross rental income.
Thank you
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RE: Rental income
Hi Ami O,
As you have stated that you solely own the property (having paid the mortgage) the starting point is that 'whoever has beneficial ownership of the property has beneficial ownership of the income'.
Please refer to the guidance held at: TSEM9160 - Ownership and income tax: legal background: ownership - income follows property - HMRC internal manual.
Due to the fact that the property is not held 'in joint names' then you would not have to make a formal Form 17 election.
Please therefore refer to the following guidance in respect of making a declaration of trust (to declare your own and your husbands beneficial interests in the property).
This would then enable you to transfer all/part of the rental income to your husband.
TSEM9520 - Ownership and income tax: express trusts - written declaration - HMRC internal manual.
Thank you.
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RE: Transfer rental property income to my wife
Hi Craig Mason,
There are two rules about property held jointly by married couples and civil partners:
1.the 50/50 rule whereby most income from jointly held property is treated as split equally between the two spouses or civil partners for income tax purposes.
2.the form 17 rule, if the true income split is different from 50/50, the couple can opt to be taxed on that basis for income tax purposes.
See: TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Where married couples or civil partners elect not to be taxed 50/50 then the couple should submit evidence of beneficial ownership (e.g. declaration of trust) along with the form 17 to HMRC.
See : TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Thank you.
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RE: Rent a room scheme
Hi Creativedesigns
My apologies if you have been misled by our previous answer.
The Rent a Room Scheme lets you earn up to a threshold of £7,500 per year tax-free from letting out furnished accommodation in your home.
This is halved if you share the income with your partner or someone else. You can let out as much of your home as you want. The tax exemption is automatic if you earn less than £7,500.
Guidance is available at: Rent a room in your home: The Rent a Room Scheme & one of our very short videos at Rent a Room relief which advises the boxes requiring completion. UK Property notes will also assist at Self-Assessment: UK property (SA105).
Thank you
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RE: RTI shared with Universal Credit Department
Hi JSK
You have taken the correct action and the options available at Employers: general enquiries should help. I note that you are currently awaiting your call being dealt with.
Your employees must, individually, contact the Universal Credit: Contact Universal Credit who will assist them
Thank you.
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RE: Employing a Danish citizen, living in Denmark to my UK company
Hi MCrawley
Please see the following guidance on Gov.uk, sections 4.5 & 4.6 and in particular section 4.6.6 which may apply in this case: 2024 to 2025: Employer further guide to PAYE and National Insurance contributions.
We are unable to advise regarding pensions, please contact Workplace pensions law - auto enrolment | The Pensions Regulator.
Thank you -
RE: Working remotely for EU company in uk
Hi aragab80s Ragab
Your employer is in the EU, they may need to register a PAYE scheme if any of the EU/UK Withdrawal agreements apply or if they have premises/offices in the UK.
If not you will need to set up a Direct Payment scheme in your name and account for NIC or your employer can voluntarily set up a scheme in their name.
Please use the options available at Employers: general enquiries for further assistance.
Thank you.