HMRC Admin 19 Response

Hi,

It is the Statutory Residence Test. You can see guidance here:

RDRM11040 - Residence: The SRT

Thank you.

Hi,

If you have to complete a tax return for another reason, you would round up or down all of your entries to whole pounds, in your favour. You would not need to report anything below £1.00.

Thank you.

Hi,

No, tax is payable in the tax year that the interest arises.

Thank you.

Hi,

Sorry, we can only answer HMRC questions on this forum.

Please contact UK Visas and Immigration for advice.

Thank you.

Hi,

You can see the guidance here:

Input tax effect on subsistence, staff entertainment and domestic accommodation expenses

For these types of transactions a VAT invoice in the name of the business or employee is not necessary,

Thank you.

Hi,

The services you provide will only count towards your VAT turnover if the service is deemed to take place in the UK in accordance with the place of supply rules. If your supply is deemed as 'where supplied' then this will not go towards your VAT threshold in the UK.
However if the supply comes under the general rule then this will go towards your VAT turnover as the business customer is in the UK. You can see the guidance here:

The place of supply rules for services

Services supplied ‘where performed’

Thank you.

Hi,

Please contact our VAT team so that we can open up your account and identify these payments.

VAT: general enquiries

Thank you.

Hi,

The link provided allows you to contact with HMRC by phone and also by webchat. We can help even though the business is deregistered. If you are using webchat then please state that you want to speak to an advisor and you will then get put through to an actual person who can help.

VAT: general enquiries

Thank you.

Hi,

If a NETP are selling goods below £135 and are using a marketplace to facilitate their sales then it is the responsibility of the marketplace to account for the VAT from the outset.
If the NETP has paid over the VAT to us incorrectly then you would need to complete an error correction in order to recover the VAT and then pass this money over to the marketplace so that they can pay us. You can see the guidance here:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

You can see the criteria for joining the Flat Rate Scheme here:

Eligibility and conditions of the scheme

Thank you.