HMRC Admin 19 Response

Hi,

In order to provide education as an exempt supply then it would need to be provided by a sole trader or a partnership and if this is not the case then the supply would need to be standard rated. You can see the guidance where the conditions are to be found here:

VATEDU40200 - Group 6 Item 2 Private tuition and tutorial colleges: scope of the private tuition exemption

If you believe that the guidance does not cover your situation or is too ambiguous then please apply for a clearance on this question. You can see guidance on how to do this here:

Find out about the Non-Statutory Clearance Service

Thank you.

Hi,

The B to B and B to C supplies would both be outside the scope of VAT. You can see the guidance here:

Reverse charge

The place of supply rules for services

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

Thank you

Hi,

If you contact our VAT team we can refer this over to the team responsible for business bank accounts to resolve.

VAT: general enquiries

Thank you.

Hi,

In order to treat VAT as input tax your business will require VAT invoices as evidence. Normally these would be full VAT invoices, although for retailer's VAT invoices below a value of £250, you can use the invoices described as per section 16.6.2 of the guidance below:

VAT invoices

Thank you.

Hi,

The CA3837 is the application for a self employed A1. The CA3822 is for an employee, and the CA3821 should be completed by the employer in the UK.  

Therefore if you are self employed the CA3837 is the correct application. If you are employed you will need to complete both the CA3821 and CA3822. If you complete these online, you should receive a response in approximately a monthas per the current timescales.

Thank you.

Hi,

Anyone in the UK over 16 and under State Pension Age who works and earns enough is required to pay National Insurance contributions regardless of whether or not these will increase entitlement to any benefit, including State Pension.

Thank you.

Hi,

When paying National Insurance contributions from outside of the UK, some customers may be eligible to pay at the cheaper Class 2 rate rather than the Class 3 rate. If you refer back to your letter from us, it may confirm that you have been charged at the Class 2 rather than the Class 3 rate.

The area that deals with the manual allocation of the funds have a current turn around of 35 weeks or more, depending on which part of the world you are in. You can contact our National Insurance team and ask for confirmation the payment has been received.  

National Insurance: general enquiries

Thank you.

Hi,

When you are employed by a payroll, if you earn a certain amount you or your employer can be subject to National Insurance payments. If you are not being paid enough to cover National Insurance payments over the course of a tax year, the year may not be a fully qualifying towards your state pension.
If you contact our National Insurance team, they can look at the tax years and confirm if there are any employment records held on your record under the employers.

National Insurance: general enquiries

You can also write to Individuals Caseworker regarding the tax years in question and provide any details and evidence of employment so they can make investigations and advise you:

Individuals Caseworker,
PT Operations North East England,
HM Revenue and Customs,
BX9 1AN

Thank you.

Hi,

There are certain conditions to be able to pay voluntary National Insurance that will depend on your own individual circumstances. There is a minimum 10 years of contributions needed for the lower State Pension. You will need to discuss your options with the International Pensions Centre at the Department for Work and Pensions (DWP). DWP will be able to advise you on any pensions tax years for another country’s permissions, if any are permitted.

International Pension Centre

In addition to top up the UK tax years to make them full qualifying years where you are short, you do also have the option of possibly contributing to the UK State Pension once you leave the UK by the application form CF83, please also discuss this with DWP first.
Apply to pay voluntary National Insurance contributions when abroad (CF83):

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

Thnak you.

 

Hi,

In order to cancel your application you will need to contact our National Insurance team:

National Insurance: general enquiries

Thank you.