HMRC Admin 19 Response

Hi,

You will need to complete form CF83 and we will assess your eligibility. If you feel you need to provide additional information that we need to be aware of, you can add this to an accompanying letter.

Apply to pay voluntary National Insurance contributions when abroad (CF83)

Thank you.

Hi,

You will need to sign into your HMRC online services to use webchat as outlined on this page: 

Contact HMRC

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Hi,

You will need to send in as much information as you have about which years you feel you paid and are not shown on your records. This should include details of where you worked, copies of payslips, P60's and so on.

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Hi,

You will need to contact our Self Assessment team so they can assist you with your requested changes. With regards to accessing by a personal tax account, your identification must match to be verified.

You can also contact our National Insurance team to discuss your personal details for the personal tax account.

Self Assessment: general enquiries

National Insurance: general enquiries

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Hi,

Thank you for your feedback. You can submit suggestions for improvements to the GOV.UK site here:

Contact GOV.UK

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Hi,

The original owner of the property can put in a DIY claim for the work which was supplied to them and the new owner can look at claiming for their works to finalise the build. Therefore, you would be unable to make a claim for materials incorporated in to the build prior to you purchasing the property. Please see the guidance below:

VCONST24250 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 3: did the claimant carry out the relevant works?

VCONST24450 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 7: have the goods and services been used in the construction or conversion before the date of completion?

Thank you..

Hi,

Could you please confirm if you are making a supply under the reverse charge for construction. Please see the guidance below:

Check when you must use the VAT domestic reverse charge for building and construction services

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Hi,

The figure you put in box 6 is the net value of your turnover for the period of your VAT return. If there is no VAT to be charged then the box 1 should show a nil figure and the box 6 the value of the supplies. You can see the guidance here:

How to fill in and submit your VAT Return (VAT Notice 700/12)

If you are not making taxable supplies in the UK then this will be a voluntary registration. However, you still need to complete VAT returns on a quarterly basis and include the figures for your supplies even though your output tax will be zero.

Thank you.

Hi,

The guidance does state:

You are not eligible to use the scheme if:

You are converting a property that, because of a term in the planning permission, or similar permission such as a planning agreement, cannot be sold separately or used separately.

You are converting a property that either you, or your relatives, do not intend to live in, but intend to sell or let out, or use for any other business purpose, a business purpose includes dwellings built because you need to live where you work.

Your building will be used for a business purpose and you are a:
speculative developer
landlord
bed and breakfast operator
care home operator who make a charge, even if not for profit, to their residents
membership club and association

You can see the guidance below:

Conversions not eligible for the scheme

There is no strict timescale after which you can sell the property, however at the time the property is converted there needs to be an intention for the property to be lived in by yourself or your relatives.

Thank you.

Hi,

When the guidance makes reference to non established taxable persons this is not limited to individuals but includes limited companies as well. Please see the guidance below which explains when HMRC judges a limited company to be either a UK established business or a NETP.

Non-established taxable persons — basic information

We would require non established businesses to register for VAT in the UK where they are making supplies in the UK where the place of supply of those sales are deemed to be in the UK. The guidance below sets out the rules for the place of supply of services:

Background to place of supply of services

Thank you.