M Ali

Dear HMRC, HMRC have been sending NETP letters to companies registered in the UK informing them that HMRC will deem them to be non-resident unless they can provide evidence to the contrary. For this case we assume that the company is NETP and the status is not disputed. Amazon has responded to pressure from HMRC by informing sellers that their funds will be temporarily blocked and used to pay HMRC until the VAT due from 01/01/2021 is settled based on sales made through the Amazon platform. Amazon is not open to discussion on this matter, as they are obligated by HMRC to report, collect, and pay these outstanding VAT amounts to HMRC. This prompts a number of inquiries, which should have been communicated to tax payers prior to the initiation of this entire campaign. I kindly request that HMRC provide clarification on the following matters: 1. Can NETP claim VAT on their purchases through their VAT return like UK companies? 2. 2. In the event that the NETP had registered for VAT and duly submitted their VAT returns to HMRC during this period, and Amazon now seeks to reimburse the VAT amount and remit it directly to HMRC, what procedure should the NETP follow in order to claim the VAT returns and payments they previously submitted, taking into account that this situation dates back to January 2021? Is there provision in legislation to correct errors dating back 4 years? 3. Could I inquire whether HMRC will investigate these concerns and provide timely refunds (there will be substantial amounts of refunds) as this entire scheme inadvertently has the potential to negatively impact numerous businesses in regard to cash flow constraints? Thank you.

Tax returns reflecting the rental income and expenses were duly filed for the tax years 2018-2020, relating a property subject to a house in multiple occupation (HMO). However, in 2022, the local council issued a confiscation order, leading to the repayment of rent to the council during the tax year 2023-24.How do we rectify the previously filed tax returns, taking into account the returned rent that had been previously declared.

Does an employer "have to" register for PAYE scheme with HMRC if the staff is being paid below the Secondary threshold of £9100?