HMRC Admin 19 Response

Hi,

If you were a NETP during that time, then it would have been the responsibility of the marketplace to have accounted for the VAT on the sale of the goods. If you have paid this over to HMRC then you would need to complete a VAT 652 and you will complete these for each period. You can see guidance here:

Tell HMRC about errors in your VAT Return

You would not need to request anything from Amazon but please detail on the VAT 652 the reason for the correction.

Thank you.

Hi,

In this scenario the goods do not enter the UK and so the supplies will be ouitside the scope of UK VAT.

It is difficult for us to comment on transactions which occur in the EU. However, there are 2 supplies taking place and your company will be the owner of the goods in the EU for your sale to the customer in the Netherlands. This should require for yout to be registered for VAT either in Germany or the Netherlands. This will be determined by where the goods are when you make your sale to your customer.

If the sale takes place to you in Germany then you will be charged German VAT and there will be a requirement to register for VAT in Germany for your ongoing sale to the Netherlands.This should then allow you to recover the German VAT charged.

Alternatively, if you receive the goods in the Netheralnds then the German company should be making a zero rated EU cross border supply to you. You will then be making a domestic supply in the Netherlands and you will need to register for VAT in the Netherlands.

Thank you. 

Hi,

The company, and, or sole trader who you are providing a service to does not need to be VAT registered in order to treat them as a business. Please see section 6.3 of the following guidance:

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec6

If they can provide you evidence of being in business then you will treat this as a general rule supply and will be outside the scope of UK VAT.

Thank you.

Hi,

You can see updates to the Public Notice 700/1 in relation to NETP''s here:

show all updates

There is not a specific registration form for registering for VAT as an NETP and the registration would have asked you about your status and whether you are an overseas business without any UK establishements as part of the registration process. We would suggest that you email the department we previously provided details of, about your status and also contact our VAT team so that we can look in to your records and confirm what was put on the registration application and make any ammendments if needed.

VAT: general enquiries

If there is no UK establishment, then we will need to get your status changed and amend the current status UK company, with UK establishment. 

When we stated 'In this scenrio you cannot reclaim any VAT paid over to the marketplace as this is not your input tax' we meant that you cannot reclaim VAT collected and remitted by Amazon.

Being VAT registered in the UK of course allows you to recover VAT incurred in the furtherance of your business including commissions, advertising etc provided by the marketplace.
Please put these figues in box 4 when you make your claim on the VAT return.

You can see the conditions for reclaiming VAT as input here:

Introduction to input tax

Thank you.

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.

Hi,

As the amount is over £10000, you will need to write to us with evidence of the payment. The address is:

HMRC,
PAYE & Self Assessment,
BX9 1AS

Thank you.

Hi,

It is classed as income for 2024 to 2025 and needs to be declared by 31 January 2026.

Thank you.

Hi,

This is based on which country you consider yourself to be tax resident and that is for you to determine.

You would need to contact UK Visas and Immigration for advice regarding visas.

Thank you.

Hi,

The tax year is from 6 April to 5 April and so income from January 2024 to 5 April 2024 needs to be declared and paid by 31 January 2025. You can submit your return and make payment at any time prior to 31 January 2025 to avoid any penalties.

Thank you.