HMRC Admin 19 Response
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RE: Courier VAT
Hi,
If you are self employed and making taxable supplies then there would be a requiremenet to register for VAT if you are breaching the registration threshold of £90000.
If you are trading below that threshold then you can register for VAT voluntarily. You can see guidance here:
Working out whether you need to register
Thank you. -
RE: HMO increasing in number of rooms - VAT reduced rate?
Hi,
Please see section 7.4 of the following guidance:
Reduced rating the conversion of premises to a different residential use
Thank you. -
RE: Invalid VAT Number
Hi
If you have recently registered for VAT again then you will be issued with a new VAT number and you will ideally need to create a new business tax account for your new VAT number as your old business tax account will continue to show the details of your old VAT number.
To progress the new application please contact our VAT team with the reference number for your application.
VAT: general enquiries
Thank you. -
RE: vat repayment
Hi John Graham,
You will need to contact our VAT team so that we can look in to your records.
VAT: general enquiries
Thank you.
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RE: Register for VAT - INDEPENDENT SCHOOL
Hi,
If the VAT application is asking for directors who are already associated or are directors of other businesses then you will need to include this information on the application.
Thnk you. -
RE: NI credit when being paid at LEL
Hi,
If you earn above the Lower Earnings Limit, which was £123 per week for the 2023-24 tax year, and below the primary threshold, which was £242 per week, you will not be liable to pay Class 1 National Insurance contributions, but your earnings may count towards certain benefits.
You do not receive a credit, but your earnings will be taken into account for certain benefits. Please see the guidance below for further information regarding National Insurance contributions:
National Insurance rates and categories
Rates and allowances: National Insurance contributions
National Insurance classes
Thank you.
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RE: Minimum wage requirement for foreign company
Hi,
To qualify for the National Minimum Wagem a worker must be working, or ordinarily working in the United Kingdom under their contract.
If you believe that you have not been paid the minimum wage you can contact the Advisory, Conciliation and Arbitration Service (ACAS) by their helpline on 0300 123 1100.
You can also raise a complaint to HMRC using the following online form:
National Minimum Wage enquiries and complaints
Thank you.
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RE: National Insurance Number Fraud
Hi,
Unfortunately, you seem to have been contacted by a scam pretending to be HMRC as we would not contact you via an automated service.
You should block the number through your telephone provider, if the call was received on a mobile device then you can report and block the number as spam. You can report the call here:
Report suspicious HMRC emails, text messages and phone calls
You can look at your National Insurance record online through your personal tax account to see if you have anything held on the record that is not familiar.
If you do not currently have a PTA you can set one up here:
Personal tax account: sign in or set up
Thank you. -
RE: No reply on paying gap years .
Hi,
Unfortunately, we are unable to provide a face to face appointment service.
Our international caseworkers are currently working postal requests received 7 November 2023.
You will not be at fault if we process your application after the April 2025 deadline, this is because we review the application from the date it was received, not the date we process it.
We are sorry for the delay and any distress this may have caused.
Thank you. -
RE: Can I pay NIC gaps for my employee?
Hi,
If the employee does not earn above the lower earnings limit through employment to obtain a qualifying Class 1 NICs then they can ask about paying voluntary Class 3 NICs.
More information on whether paying Voluntary NICs can be seen here:
Voluntary National Insurance
Thank you.