HMRC Admin 19 Response

Hi,

The money from your parents would be seen as a cash gift and therefore not taxable.

Thank you.

Hi,

As you state that you have a contract with the college and tax is deducted, this would be seen as employment and not self employment. You can see guidance here:

ESM4151 - Particular occupations: examiners - status

Thank you.

Hi,

Yes, you do. There is just the one standard address now for HMRC rather than individual tax office addresses.

Thank you. 

Hi,

You can contact us on webchat by selecting digital assistant.

Self Assessment: general enquiries

Thank you.

Hi,

Yes, for both questions.

Thank you.

 

Hi,

You will not have to pay any late payment interest if the amount due by 31st January 2025, £3000, is paid by the 31st of January 2025. For more advice, please contact our Self Assessment payment team.

Self Assessment payment

Thank you.

Hi,
Section 9.3 will only apply if you are supplying a short term educational conference or seminar. If you are only supplying services to another body who would provide these seminars then this section would not apply to you. 
The supply is likely to be covered by the general rule of services as per section 6 of Notice 741, but please also see the guidance below to rule out the services being land related:
Land related services
Thank you.

Hi,

If these supplies are classed as recharges then VAT would apply to these recharges at 20%. However, if they meet the conditions of a disbursement then they would be seen as being outside the scope of VAT. You can see the guidance here:

Supplies made by or through agents: other situations

Thank you.

Hi,

If you are selling ebooks in the UK then these should be zero rated supplies. You can see guidance here:

E-publications

If you are selling these digital services to customers outside the UK then these should be outside the scope of VAT.

The place of supply of digital services

Please also see the guidance where you are selling these services via an online platform:

Digital portals, platforms, gateways and marketplaces

If the marketplace is charging your business from overseas and your business belongs in the UK then we would expect for the VAT to be accounted for on the reverse charge by your business. Please see the guidance below:

Reverse charge

If the marketplace are charging you from their branch in the UK then they would need to charge you UK VAT because of the place of supply rules. Please see below:

The place of supply rules for services

If you have been charged VAT correctly and this VAT has been incurred in the course of your business then the VAT can be treated as input tax if the conditions are met below:

Introduction to input tax

Thank you.

Hi,

If a company sells a property with an option to tax on the property then VAT would normally have to be charged. If the property is sold to a VAT registered business where the TOGC rules are met regarding the sale of a property rental supply then this supply would be outside the scope of VAT. Please see the guidance below:

Transfer a property business as a TOGC

If the buyer registered for VAT, placed an option to tax on the property and treated the supply as a TOGC then the option to tax would remain on the property for the buyer as the lifetime of an option to tax is 20 years. This would mean that the company would not be able to deregister as they would be continuing to make taxable supplies with this option to tax in place and even if they stopped using the property to make taxable supplies then they would be making a deemed supply of the property at the point of deregistration and would need to account for VAT on the  property’s current market value. You can see information here:

Business assets and stock on hand

Thank you.