HMRC Admin 5 Response
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RE: Retired Tax
Hi
When the tax code including the State Pension is issued, it will be on an emergency basis.
This means that you will pay tax on 1/12 of the amount in the code each month from now until the end of the year.
It will not backdate to collect amounts for previous months.
Thank you -
RE: Underpaid PAYE?
Hi,
We wouldn't be able to advise of the reason without seeing your record.
Please contact our Income tax department Income Tax: general enquiries
Thank you -
RE: Foreign rental income: how to consider land tax
Hi Florian
Yes this was a typo, sorry. Box 2 of SA106 is used to declare the foreign tax credit being claimed.
SA108 relates to capital gains and should also be completed if there is a foreing capital gain.
Thank you -
RE: Private mortgage insurance: Allowable expense in SA106?
Hi
This would be an allowable cost.
Thank you -
RE: Non-domestic B2B services invoice requirements
Hi
The B to B reverse charge regulation would apply if the UK supplier of services is not VAT registered and it would be the respondibility of the EU business customer to account for the VAT in their country using the reverse charge procedure.
The reason that a UK company would not need to state a reverse charge supply is because there is no requirement to do this as the UK is no longer part of the EU for VAT purposes.
It would be prudent to make a record of the business customer's VAT number or other evidence to show that your customer is in business and so justifying the need for the supply to be treated under the reverse charge mechanism.
Thank you -
RE: Processing Imports via CDS but having issue
Hi.
If you are using Postponed VAT Accounting then I don't see the relevance of a deferment account as no VAT is being deferred as it is being subject to PVA.
You may want to speak to out Internnational Trade Team about this.
Please see below:
Imports and exports: general enquiries
Thank you -
RE: How long should I wait to re-register VAT (voluntary VAT)?
Hi
If you have a UTR number please provide it,if you don't then include the reason why you do not have one.
Thank you -
RE: Claiming VAT back on DDP
Hi Rob Allen
It is difficult for us to be able to advise on whether an Irish company can reclaim VAT in Ireland as they are subject to their own rules.
However if the goods were imported in to the UK then the ability to recover VAT by a UK company company would be determined by whether they are the importer of record in to the UK and whether they receive a C79 import VAT Certificate to justify the recovery of VAT.
There would be a similar process in Ireland for this and so they would need to check this with the Irish authorities.
Thank you -
RE: Business mileage from home to various sites
Hi Nicholas Lake
EIM32055 advises that travel from home to a permanent place of work or the reverse, is classed as 'ordinary commuting' and does not qualify for tax relief. You can find details here
EIM32055 - Travel expenses: travel for necessary attendance: definitions: ordinary commuting
EIM32065 guidance advises "a workplace is not a permanent workplace if it is a temporary workplace.
A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose. The cost of travel to a temporary workplace is deductible. Please see
EIM32065 - Travel expenses: travel for necessary attendance: definitions: permanent workplace
Thank you