Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 18 Jul 2023 14:03:58 GMT by Bryan
According to Partnership Tax Return Guide notes if annual turnover was between £85,000 and £15 million (or would have been if you had traded for a whole year), fill in boxes 3.27 to 3.73 (you should also register for VAT) However, it seems that "Sellers do not have to register for VAT if they only sell goods that are outside the UK at the point of sale to UK VAT-registered businesses." and it is my situation. Could you please advise how to answer 3.27 and 3.28? or just leave it blank?
Posted Thu, 03 Aug 2023 06:51:39 GMT by HMRC Admin 25 Response
Hi Bryan,
Please refer to this guidance for completion of the Partnership Tax Return:
Partnership Tax Return Guide
You would only have to register for VAT if you are making supplies  goods in the UK over the £85K threshold, not if the goods are outside the UK.
For Partnership Tax Return form you will need to be make it clear that this isn't UK taxable supplies and therefore would not require VAT registration.
Thank you. 
 

You must be signed in to post in this forum.