HMRC Admin 5 Response

Hi Shelley Dillon

Please see the last section of the guidance below:

Check if you can use a VAT margin scheme if you import from, or export to, countries outside the UK

Thank you

Hi 

If you are selling goods which have not come in to the UK then the supply will be Outside The Scope of UK VAT.
However there could be a requirement to register for VAT in the EU as the your supplies will have a Place of Supply in the EU
As the Italian company are charging Italian VAT then I would expect the Place of Supply to be in Italy and so I would contact the Italian authorities to check the requirement of registering for VAT there.

Thank you
 

Hi standardhomework

As per the guidance the Use and Enjoyment Rules apply to:

the letting on hire of goods (including means of transport)
electronically supplied services (B2B only)
telecommunications services (B2B only)
repairs to goods under an insurance claim (B2B only)
radio and television broadcasting services

Please see the definition of electonically supplies services:

Definition of ‘electronically supplied’

If your service isn't an electronically supplied service, then. as you have stated, it will not come under the Use and Enjoyment Rules.

Thank you

Hi OJC22

Thank you for your question. You can submit a fresh Form 17 delcaration of unequal shares in the co-owned property which will supersede the previous arrangement but it will require a witness declaration.
The choice to do this through a solicitor is yours. I would also see if the Land Registry website requires notification. 

Thank you

Hi Warren Burns

Thank you for your question. After some research I am unable to find guidance on this particular matter of a Scottish version of a declaration of trust.
There is disposition between spouses/cp but nothing relating to the beneficial income from property the other perosn legally owns and retains ownership too.
Id recommend you sought professional legal guidance in this case. If this is finally settled then I would expect your civil partner to register with HMRC as a landlord.
The other other aspects of tenancy agreement etc are legal questions which I cannot respond to.You will delcare any income from property you receive as usual. 

Thank you

Hi 

That is correct. Further guidance is at Individual Savings Accounts (ISAs).
Please note new guidance comes into effect 06/04/24 whereby you can pay into more than 1 cash ISA per year.

Thank you