HMRC Admin 19 Response

Hi,

You are correct on both of these points. If the supply is to another business then it should be outdide the scope of UK VAT and so will not be taxable turnover for VAT registration purposes. You can see guidance here:

The place of supply rules for services

If you supply the services to consumers in the EU then the supply will also be outside the scope of UK VAT and will not go towards your turnover for VAT registration purposes. Please see the guidance below:

B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK

Thank you.

Hi,

If you are having work done to a residential property which has not been lived in for more than 2 years then the 5% rate should apply to most of the work. You can see the guidance here:

Reduced rating the renovation or alteration of empty residential premises

You can use multiple builders and contractors for the work and each of them would have to meet the conditions as above.

There would be no claim process to recover the VAT as the builders should be charging the correct level of VAT applicable to the work carried out.

Thank you.

Hi,

If you are an authorised employee for the business then you can speak to us on the VAT Helpline as long as we pass you on security. Being authorised in this sense means that your business are happy for you to talk to us
If you want to become authorised in terms of being able to write in to us then you can become authorised using a 64-8 form. Please see below:

Authorising an agent to deal with your tax affairs

Thank you.

Hi,

If you are selling goods to VAT registered businesses in Southern Ireland then the supply should be at the zero rate of VAT. You can see the guidance here:

Zero-rated supplies to VAT-registered customers in an EU member state

If you are selling goods to private individuals then please see the guidance below:

Supplies to customers (including private individuals) who are not registered for VAT

Thank you.

Hi,

As we would need access to your records you will need to conatct our Self Assessment team for advice.

Self Assessment: general enquiries

Thank you.

Hi,

A disposal of residential property is subject to the rates of Capital Gains Tax in use in the tax year the asset is disposed of. The table below will determine the rate of tax to be applied:

Capital Gains Tax: what you pay it on, rates and allowances

Thank you.

Hi,

There are no restrictions to investing on the UK stock exchange, whether you are resident or not resident in the UK.

Thank you.

Hi franceuk76,

Yes, you can pay the class 2 and 3 contributions together to the same bank account and reference number, there is no requirement to separate the amounts unless you wish to do so as they are voluntary payments.

Thank you.

 

Hi,

We can only provide general information and guidance in this forum. For an answer to a detailed question of this nature, you would need to contact our Self Assesment team for advice or seek professional advice.

Self Assessment: general enquiries

Thank you.

Hi,

Please contact our Income Tax team for advice.

Income Tax: general enquiries

Thank you.