HMRC Admin 19 Response
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RE: Using existing VAT number while waiting for Group VAT number
Hi,
You can not continue to use your single company VAT number after the date the company joins a new VAT group as the single company VAT registration will be deregistered at this point.
If you need to raise invoices after the date the company forms a VAT group but before the VAT group number is issued then please see the guidance below:
Keeping records and charging VAT — when to start
Thank you. -
RE: Determining Tax Points for services
Hi,
The tax point of a service is usually determined by when the service is performed. This is the basic tax point. However, if a payment is received before the basic tax point then this payment will create a tax point. This is the actual tax point.
The tax point can be also effected by the raising of a VAT invoice but this will only be relevant where the business raising the invoice is VAT registered.
Therefore in your case the tax points will be created by the payments made to you. You can see the guidance here:
Time of supply (tax point) rules
Thank you. -
RE: VAT Fraud Report
Hi,
If you have reported a case with our fraud team then it will be looked in to. The fraud team might not always approach you for information if it is not needed, but they will be looking in to the matter seriously for you.
Thank you. -
RE: Reduced VAT on renovation and extension project (VAT Notice 708)
Hi,
If you complete building work on a single dwelling and that work changes the number of single household dwelling then the work can be at the reduced rate of VAT. You can see the guidance here:
Reduced rating the conversion of premises to a different residential use
There is no time limit to how long the conversion may take to complete, however the work would need to be carried out as a single supply/project and the builder involved would need to be satisfied that the work being carried out is in the course of the conversion.
Thank you. -
RE: Clarifying VAT threshold on digital products
Hi,
If you belong in the UK and you are making digital supplies below the value of the registration threshold then there is no entitlement to register for VAT. You can see the guidance here:
Working out whether you need to register
Thank you. -
RE: Is the rent of rooms as a rehearsal space exempt from VAT?
Hi,
If you rent out commercial property then this is normally an exempt supply of land. However, you can make the supply taxable by placing an option to tax on the property. You can see the guidance here:
The liability of a supply of land
The scope of an option to tax
Thank you. -
RE: Govt Gateway security preferences removed
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RE: Govt Gateway security preferences removed
Hi,
Sorry, we can only answer HMRC questions on this forum.
Thank you. -
RE: Two zero hours jobs, combined still under the personal allowance
Hi,
We would be able to split the tax allowances between the jobs. To do this you will need to contact our Income Tax team.
Income Tax: general enquiries
Thank you. -
RE: Gifting Property
Hi LizMagnolia,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.