HMRC Admin 32 Response

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.

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.

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.

Hi,

I think you would need to clarify this with the officer or department who have raised the assessment and penalties.

If you have been issued with a separate assessmet and separate penalty then it would just be a case of making the payment over to us and not including the figures on your VAT return.

However if you have been asked to include the assessment and penalties as part of your vat return then you would need to include the figures on your VAT return with an accompanying payment.

Thank you.

Hi,

Please contact our VAT team so that we can open up your online account and resolve any issues.

Contact details can be found here:

VAT: general enquiries

Thank you.

Hi,

If we have completed a referral over to the Annual Accounting Team then they will deal with your request.

I am aware that they are a busy Team but they will look over your case and resolve the issue.

Thank you.

Hi,

The supplier should be providing your VAT number on their invoice to you.

You can then check this on the online VAT checker.

Please see below:

Check a UK VAT number

Thank you.

Hi,

If they have the signed form to confirm that the relief is applicable then the supplier should not have charged VAT.
If they have charged VAT then they should be refunding the customer and completing an error correction so that they can recover any VAT which they made paid over to HMRC in error.
We recommend referring the supplier to the following guidance:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

HMRC cannot determine your residence as this is for you to determine based on the guidance available. You may therefore wish to review guidance at:

RDR3 Statutory Residence Test

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

Hi SY C,

This depends on the level of income and pension contribution made. If you are still within the basic rate band with your earnings and interest, then yes you would still get the lower rate for your dividends.

Please see:

Tax on dividends

Income Tax rates and Personal Allowances

Thank you.