HMRC Admin 32 Response
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RE: Implications of cash gift
Hi,
Unfortunately we cannot say what effect this will have on UC on the forum. You will need to contact DWP for advice.
You can phone them on 0800 328 5644, their lines are open from 8am to 6pm Monday to Friday.
Thank you. -
RE: When to expect tax refund
Hi,
You can expect to have a reply by the end of December 2023
Thank you. -
RE: VAT in the United States
Hi,
If you are supplying consultancy services to a business overseas then this would be Outside The Scope of VAT.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) - The place of supply rules for services
Thank you. -
RE: Lost VAT payment
Hi,
There is no email address I can provide unfortunately. You would need to wait for this to be processed.Once processed HMRC will then be in contact.
Thank you. -
RE: VAT Application for an event in UK
Hi,
If you are receiving a hire service from a supplier in the UK then General Rule Service then the Place Of Supply would normally be where the business customer belongs.
However under the Use and Enjoyment Rules the Place of Supply would move to actually where those hired goods are used and so the UK supplier would be required to charge UK VAT
Please see the guidance below:
Place of supply of services (VAT Notice 741A) - Use and enjoyment
Thank you. -
RE: VAT on B2C services supplied to an EU client charity
Hi VinceCWO,
If you provide land related services to a non business in the UK then the Place of Supply would be Outside The Scope Of VAT.
The likelihood is that if the customer is VAT registered in the EU then the supply would be subject to the reverse charge procedure in Ireland.
However if you provide the land service to a non business entity in the EU then the Place of Supply will also be Outside The Scope of VAT in the UK but there will be a requirement to register for VAT in Ireland.
However I would always check with the member state so that they can cofirm the requirements.
Thank you. -
RE: Principal place of business address
Hi,
What determines whether you would have a Principal Place of Business in the UK is whether you are an established UK business or whether you are a non established business.
Please see the guidance below which defines the difference.
Who should register for VAT (VAT Notice 700/1) - 9. Non-established-taxable-persons (NETPs) — basic information
Thank you.