HMRC Admin 32 Response

Hi,

Yes, you will declare on half of everything , value at purchase, costs and disposal value.

Thank you.

Hi,

Our timescales for repayment returns is 30 net days so I'm surprised you have not heard anything by now.

Please contact our VAT team again as we will need to find the officer who is processing the claim and get in touch with them urgently.

Thank you.

Hi,

If the business purchases goods or services in the course of business then it should appear in box 7 even if the VAT is not eligible to claimed as input tax.
As regards what is needs to go in box 7 please see the guidance below:

How to fill in each box on your return

For purchases and outgoings which do not appear on the VAT return these shouldn't be classed as exempt but rather no VAT or Outside The Scope.

Thank you.

Hi,

I'm sorry to hear you are having issues with this.

The disbanding of a VAT group would be dealt with by our Group VAT Team on 0300 322 7878.

If you can't reach them please contact our VAT team and we can progress this for you.

VAT: general enquiries

Thank you.

Hi,

If you are making supplies between companies in different countries then a supply is still taking place so should be reported in box 6 of the VAT return.

Thank you.

Hi,

If you import goods from overseas and you are the importer of record then the goods will be yours when they enter the UK. If you then sell these goods to your customers then you will be making a taxable supply.

As you are making taxable supplies both as a bulider and an importer then you can register for VAT voluntarily and then have an entitlement to recover the VAT as input tax.

Please see the guidance below:

Introduction to input tax

Working out whether you need to register

As you are a sole trader then all of your supplies will then come under this VAT number and you will need to charge VAT on your construction supplies as well as the sale of goods which you have imported.

Thank you.

Hi,

There is a requirement to register for VAT if you are makung taxable supplies in the UK which are above the threshold of £85k. To determine your turnover you need to determine whether you are actually making taxable supplies in the UK.

If you are supplying services then it will depend who and where your customer is.

If your customer is an intermediary and they are based in the UK then this will be a taxable supply to the intermediary.

If your customer is the intermediary and they are based overseas then the supply will be Ouside The Scope Of UK VAT and hence no requirement to register for VAT.

Please see the guidance below:

The place of supply rules for services

Working out whether you need to register

You would only need to apply for an Exemption to registration if you are making zero rated supplies.

If you are making supplies which are Outside the Scope of VAT thern there is no requirement to apply for this.

Thank you.

Hi,

You are entitled to recover VAT as input tax which relates to taxable supplies which you make. An export of goods outside the UK is a taxable supply and so you will be able to recover the VAT related to these exports.

Please see below for the conditions for the recovery of VAT.

Introduction to input tax

Registering for VAT and submitting the claim on a VAT return is the correct way of recovering this VAT.

Please contact our VAT team so that we can get a progress on your repayment claim.

VAT: general enquiries

Thank you.

Hi,

Please see the guidance below:

Mixed supplies: mixtures, promotional linked items and packaging

Thank you.

Hi,

It is perfectly fine to have 2 different Business Tax Accounts and have VAT on one and Self Assessment on the other.

The important aspect is that when trying to submit a Making Tax Digital return that you connect your software with the Business Tax Account which has the Making Tax Digital service on it.

Thank you.