HMRC Admin 19 Response

Hi,

We would also advise you to refer to the public notice 741a sections 6 and 9, and section 14 where the supply is being made online as this provides further guidance.

Place of supply of educational services

Where the education has a place of supply that is outside the UK, this is outside the scope of UK VAT. When the place of supply is in the UK please then refer to notice 701/30 to determine whether it is a taxable or exempt supply of education being supplied:

Education and vocational training (VAT Notice 701/30)

Thank you.

Hi,

Please refer to the guidance in notice 700/7 section 9 as this explains the VAT treatment of transactions for different types of voucher:
 
Vouchers from 1 January 2019

Also please refer to notice 700 sections 10-13 regarding when a business may recover vat as input tax:

Introduction to input tax

Thank you.

Hi.

You can see the guidance below, as this details options about reclaiming VAT on the fuel used for business purposes:

Road fuel bought for business

Thank you.

Hi,

Please contact our VAT online services team so they can check if the VAT number is enrolled on another gateway account already or whether the known facts being entered are not matching the system correctly.

Get help using VAT online services

Thank you.

Hi,

Please refer to the guidance on selling through an online marketplace, as there are multiple factors that need to be taken into account when determining where VAT is due. If goods are in the UK at point of sale, you can see guidance here:

Businesses selling goods in the UK using online marketplaces

If goods are overseas at point of sale, then the guidance is here:

VAT and overseas goods sold to customers in the UK using online marketplaces

If after reading the guidance you have further questions please contact our VAT team with full details of where goods are located when supplied so we can try and assist you further.

VAT: general enquiries

Thank you.

Hi,

Please contact our VAT team so we can check to see if any of your submissions have successfully been received on your VAT account. If it has not been received, then you would need to contact your software provider to resolve the issue in resubmitting through your software.

VAT: general enquiries

Thank you.

Hi,

Please keep trying to contact our VAT team, or use the digital assistant to webchat with us if you are still experiencing problems on the telephone. The link to chat can be found on the VAT contact page:

VAT: general enquiries

Thank you.

Hi,

As you did not live in the property as your main residence, there is a possibilty that Capital Gains Tax is payable. There is a calculator to help you work this out, and report, and pay any Capital Gains Tax due, this should be done within 60 days of the completion date:

Tax when you sell property

Thank you.

Hi,

You would need to decide if you are flipping properties as a trade, based on the facts of the case. If you are, then the profits would be subject to Income Tax, using the tax rates you mention.

If this was a one off, then capital gains rules could be applied. You can see guidance here: 

CG15150P - Capital Gains manual: introduction and computation

Only improvements that enhance the value can be claimed as capital allowances.

Thank you.

Hi,

As you have a foreign source of income, it does not matter what it is, you need to declare it in a Self Assessment tax return, SA100, in pounds sterling. There is a section in SA106 for dividends.  

Self Assessment: Foreign (SA106) EnglishCymraeg

If you have had to pay tax in the foreign country on the dividends, you can claim a percentage as a foreign tax credit, if there is a tax treaty with the UK and the other country. You can see the guidance below to find out how much relief is available.

Tax treaties

Thank you.