HMRC Admin 19 Response

Hi,

As we understand, the scenario is, company 1 is a non established business who are VAT registered in the UK. They are selling goods to an established UK VAT registered business, company 2, and the goods are moving from the EU to the UK.

If these goods are over a value of £135 then they will be subject to an import declaration and there will be import VAT charged at the border. If Company 1 are the named importer of the goods in to the UK then there will be a taxable supply within the UK to customer 2.

If company 2 are the importer of the goods then there will be no taxable supply within the UK between company 1 and company 2 as the goods will not be owned by company 1 while the goods are in the UK.

Thank you.

Hi,

Unfortunately, we can only answer HMRC questions on this forum. 

Thank you.

Hi,

If you purchase a property with VAT on the purchase price then you can treat this as input tax if you incur this VAT in the course of your business and you meet the conditions below:

Introduction to input tax

Thank you.

Hi,

If you are renovating a property which has not been lived in for 2 or more years then the VAT would be charged at 5% as long as the conditions are met as below:

Reduced rating the renovation or alteration of empty residential premises

You would need to contact the suppliers who have worked on the build to seek a refund for this as the VAT would need to be charged at the correct rate for this work.

Thank you.

Hi,

If an overseas company is supplying you a service of this nature then we would expect the UK business customer to account for the VAT under the reverse charge procedure. Please see the guidance below:

Reverse charge

If you have been charged VAT incorrectly then you would need to contact the overseas seller to query why and to request a refund if this VAT has been charged to you incorrectly.

Thank you.

Hi,

You will need to contact our online servives team regarding this.

Get help using VAT online services

Thank you.

Hi,

You will need to contact the Inheritance Tax team again for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

You should not incur a late payment penalty for this. You can see information here:

How late payment penalties work if you pay VAT late

However you may incur a small amount of interest for the lateness of the payment. Please see the guidance below:

Late payment interest if you do not pay VAT or penalties on time

Thank you.