HMRC Admin 32 Response

Hi,

It could be the software so I would contact them firstly.

If they can't resolve the issue then contact our VAT team, so that we can identify any issues our side with your online account.

VAT: general enquiries

Thank you.

Hi,

You would need to go back to the overseas suppliers so that they can issue the correct invoice to you on the basis that you are VAT registered in the UK.
Unfortunately you are unable to recover VAT as input tax where the VAT has been charged incorrectly by the supplier.

Thank you.

Hi,

To be on the safe side I would call our Helpline and we can confirm if we currently hold the overseas bank details.If we do indeed hold them then any future payments will be made in to the overseas bank account.

Please contuct us as below:

VAT: general enquiries

Thank you.

Hi,

Please see the guidance below:

Freight transport and associated services (VAT Notice 744B)

Thank you.

Hi,

Please see the guidance below:

VATREC13000 - Credit and Debit notes

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Hi,

It can take up to 30 days to register for VAT in the UK. As regards incorporating the company in the UK, please speak with Companies House.

Contact Companies House

Thank you.

Hi,

If you are providing such services then they will be classed as being Outside the Scope Of VAT based on the Place of Supply Rules.

You would not need to state anything extra on the invoice than if you invoice a UK company.

However it could be helpful to your Business customer if you state that any VAT is to be accounted for by the Business customer.

Thank you.

Hi,

You can claim mileage using the rates shown here. There would be a taxable amount to declare if the payment covers more than 45p per mile.

Claim tax relief for your job expenses

Thank you.

Hi,

Normally the only costs available in relation to the receipt of Goodwill in a business is any original costs in the acquisition of the business and any direct costs on the sale of the business.

As to any expenditure from the disposal proceeds relating to fixtures and fittings and any equipment:
If a gain has been made on the disposal of these items, a deduction may be made from the gain for the expenditure incurred in obtaining them, even if AIA or capital allowances have been claimed. However, if a loss is made on the disposal of the items the loss is restricted by the net capital allowances claimed, considering any balancing charge or allowance due.
In the accounts consideration will need to be made for any adjustments in relation to the items disposed of. If claimed as a revenue expense the sale price needs to be brought back in as income. If claimed as AIA or capital allowances an adjustment may be required to either claim any balancing allowance or show any balancing charge due.
A reasonable estimate or apportionment would be acceptable if you are unable to specify the assets separately.

You may find the following guidance useful:

CG68000C Provides links to guidance on Goodwill & Capital Allowances.

CG68000C - Capital Gains Manual: Goodwill and Intellectual Property Rights

CG68050 in particular covers Goodwill disposals.

CG68050 - Goodwill: disposals (including incorporations), part-disposals and deemed disposals

CG15400P Covers Capital Allowances

CG15400P - Capital Gains manual: introduction and computation: computation: capital allowances

Guidance held within GOV.UK may also be of assistance Capital Gains Tax for business: What you pay it on - GOV.UK (www.gov.uk)

Thank you.