HMRC Admin 19 Response

Hi,

If you are providing consultancty services to a Chinese company then it is important to establish where your business customer belongs in order to determine the place of supply. You can see guidance here:

Establishment most closely concerned with the supply

The type of supply you are making would tend to fall under the general rule in which case it would be outside the scope of UK VAT.

However, the place of supply would be deemed to be the UK if you are providing a supply of admission to an event in the UK, say for example a short term educational course. 
Please see the guidance below:

Services supplied ‘where performed’

Thank you.

Hi,

You will need to contact our VAT team so that we can review your account and investigate this charge of interest:

VAT: general enquiries

Thank you.

Hi,

When supplying these services to individuals overseas it is important to establish whether the supplies you are making are digital ones. If the supplies are digital in nature then there will be a requirement to either register in each member state where the customers belong or to register for Non-Union VAT MOSS. You can see guidance here:
Please see below:

Defining digital services

VAT rules for supplies of digital services to consumers

If the services provided are not digital in nature then the supplies to individuals in the EC will be outside the scope of VAT. You can see guidance here:

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

If these supplies are digital in nature then you will not enter these figures on your UK VAT return.

If the supplies are not digital in nature then the net figure would be entered in box 6 of your UK VAT return.

Thank you.

Hi,

Fire alarm systems are building materials for VAT purposes and so if they are installed during the course of construction of a new build then they would be charged at the zero rate of VAT.
If they are installed after the completion certificate has been issued then the supplier would have to charge VAT at 20%.

We cannot repay this as part of your claim because the DIY claim is for the repayment of VAT on materials purchased by yourself, not where it has been installed for you.

Thank you.

Hi,

If goods are sold outside the UK then these supplies are outside the scope of VAT and would not consitute turnover for VAT purposes. Therefore, there would be no requirement to register for UK VAT.

Thank you.

Hi,

You will be the legal owner as she is transferring the business to you. As a non domicile, you will not be taxed on the income if you do not transfer it to the UK.

Thank you.

Hi,

As you can see the Self Assessment tile and your Self Assessment form, you will be registered for Self Assessment. If you have previously closed your record and would like to file again, though, you may need to request to file. To allow us to review your record and issue any notices to file that may be required,  please contact our Self Assessment team.

Self Assessment: general enquiries

Thank you.

Hi,

You can see guidance here:

RDR3: Statutory Residence Test (SRT) notes

Thank you.

Hi,

We are sorry for the issues you have experienced in trying to contact us to resolve your query. In order to advise you on why you are experiencing this MCI error, we would need to access your record. Please contact us our Income Tax team so we can view your record.

Income Tax: general enquiries

Thank you.

Hi,

We cannot comment on an employer’s specific arrangements, we can only provide general advice and signpost to guidance. 

Any deduction from pay, outside of a very specific list of exceptions, is likely to reduce a worker’s minimum wage pay. Salary sacrifice will always reduce a worker's minimum wage pay. The worker is in essence giving up that portion of their pay in exchange for something else, so it cannot be included in any minimum wage calculations. Any determination would depend on the arrangements in place. 

As you require advice relating specifically to working arrangements you have in place or are considering introducing, then please seek independent legal advice or contact the Advisory, Conciliation and Arbitration Service (ACAS) on 0300 123 1100.

Alternatively, for more information on deductions from pay, payments by workers, and the impact on National Minimum Wage pay please see the following guidance:

Calculating the minimum wage

Thank you.