HMRC Admin 2
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RE: Do sales from US warehouse to US customers count toward VAT threshold?
Hi,
The movements do not form part of your turnover as the movement doesn't constitute a supply.
A transfer of goods from your UK business to a branch outside the UK is not a supply, but you must make an import declaration for any goods returned to the UK and retain the details. You can deduct any related input tax subject to the normal rules but do not include the value of any transferred goods as an output in box 6 of your VAT Return.
The subsequent sale of goods takes place outide the UK so this again is not a supply in the UK and is outside the scope of UK VAT.
Therefore neither of these movements or supplies will go towards your taxable turnover in the UK.
Thank you. -
RE: Swiss VAT on Swiss Goods used in Switzerland invoiced to UK company
Hi,
The supply would not need to go on the UK VAT return as the goods are being purchased in Switzerland.
You would need to contact the Swiss authorities regarding the recovery of the tax incurred there.
Refunds of UK VAT for non-UK businesses (VAT Notice 723A)
Thank you. -
RE: VAT Notice 708/6 - Does zero rate apply to flats owned by ltd co?
Hi,
The relief applies to the services of installing energy saving materials in residential accommodation and charitable buildings.
Who owns the property is not relevant. What is relevant is the type of property being worked on.
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you.
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RE: Wrong value declared
Hi,
Please contact our imports and exports team for advice.
Imports and exports: general enquiries
Thank you. -
RE: VAT for mixed supplies during house refurbishment
Hi,
The supplier would need to be satisfied that he is making mixed (or multiple) supplies where one or more element is distinct and independent.
We would recommend referring the builder to the guidance you have quoted as this is the guidance for the work he is doing.
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you. -
RE: Eligibility criteria of BNO 5+1 Visa application
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact UK Visas and Immigration for advice.
Thank you. -
RE: Extend BNO visa
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact UK Visas and Immigration for advice.
Thank you. -
RE: Declaring inheritance
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: UC overpayment
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact the DWP for advice.
You may also wish to contact Citizens Advice.
Thank you. -
RE: Inheritance /Gift tax on UK property owned by Spanish resident
Hi,
There would be no liability at the point of inheritance.
If you then rent out or sell the property you need to report the income.
Thank you.