HMRC Admin 19 Response

Hi Louise C,
Please refer to the following example which demonstrates this:
In June, a worker is paid his monthly pay of £800, plus £200 for 2 week’s holiday pay. He is absent on holiday for the last two weeks of June. The worker’s total remuneration for that pay reference period is therefore £1000. However, the payment in respect of absence, in this case £200, is subsequently reduced from the calculation of National Minimum Wage pay. This will then result in the worker’s National Minimum Wage pay being £800 (£1000 minus £200).
However, if the worker is subsequently asked to work instead of taking his holiday no reduction will apply. As he does not actually have any time off the worker’s total remuneration for that pay reference period is £1000 and there is no reduction for any absences.
Please note that HMRC cannot comment on specific arrangements without undertaking a full National Minimum Wage investigation. HMRC can only provide general advice and signpost to available guidance.  
If you are concerned that you are not being paid what you are entitled to you can raise a complaint to HMRC using our online form:  
National Minimum Wage enquiries and complaints
Alternatively, if you require any further support, please seek independent legal advice, or contact The Advisory, Conciliation and Arbitration Service (ACAS) on 0300 123 1100.
Thank you.
 

Hi,
Please refer to notice 741a for guidance regarding the place of supply of services. The general rules and exceptions to this can be read in section 6:
The place of supply rules for services
If you determine that the place of supply of your services is outside the UK and if this is for all your supplies then, yes, section 2.9 of notice 700/1 would then be applicable to your circumstances.
You do not need to write in for written confirmation but we would recommend you keep detailed records showing who your customers are, where they belong and which section of the guidance you refer to in making your decision that your supplies are outside the scope of UK VAT.
Thank you.

Hi,
You will need to contact our VAT team so they can look at your VAT account. When you contact the VAT helpline they should be able to send a referral to the team that processes the repayments. This is an internal process so unfortunately there is not a contact email that we can provide to you through this forum.
VAT: general enquiries
Thank you.

Hi,
If your business is in the UK and you make a supply of goods within the EU then this will be outside the sScope of UK VAT as the goods never enter the UK.
However you are making a supply of goods in Germany so there may be a requirement to register for VAT in Germany.
We would therefore recommend contacting the tax authorities in Germany to confirm your responsibilities there.
Thank you.

Hi,
It appears that you are not using the correct account on our website to deregister from VAT. Please follow the link below to cancel your VAT Registration:
Cancel your registration
If you have VAT returns to submit then these would need to be completed.
Once these making tax digital returns are completed they will remove the assessments you have been sent. You can see the guidance here:
Sending a VAT Return
Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. You can see guidance here:
Tax on your private pension contributions
You may wish to contact our Self Assessment team,  or consider seeking professional advice.
Self Assessment: general enquiries
Thank you.   
 

Hi,
You can see guidance here:
SAIM8020 - Annual payments: meaning of annual payment
Thank you.

Hi,
The boiler and fusebox would not be classed as improvements or enhancements to be deducted from any gain.
Thank you.

Hi,
You will newed to contact our Employers team regarding this.
Employers: general enquiries
Thank you.

Hi,
Yes, you can.
Thank you.