HMRC Admin 19 Response
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RE: Government-funded Childcare house
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RE: IHT205 Question 8 SIPP moved
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: Can pension contributions reduce tax on dividend and savings income ?
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RE: State Pension increases on 7th April 2025 but increase only paid from 9th April 2025
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact the Pension Service for advice.
Thank you. -
RE: National Insurance voluntary contributions deadline
From 6 April 2025, people will only be able to make voluntary National Insurance contributions for the previous 6 tax years, in line with normal time limits.
The Check your State Pension forecast service on GOV.UK is the quickest and easiest way customers can check what their pension will be in retirement and take action if they need to. People can also use the HMRC app to check their State Pension forecast.
You can view your NI record online or on the HMRC app and it should only take a few minutes.
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RE: Car lease Help
Hi,
For any VAT incurred to be considered input tax, then the business would need to be incurring the VAT on the lease and a VAT invoice made out to the business who is receiving the lease. You can see guidance here:
Introduction to input tax
Thank you. -
RE: VAT relief on house restoration
Hi,
The first rule which applies to all residential properties states:
If the ‘qualifying residential premises’ have not been lived in during the 2 years immediately before your work starts, all of your work is reduced-rated. This is the case even if the premises start to be lived in again while you are carrying out your work. The occupier must move in on a day after you start your work.
But if, when your work starts, the premises are already being lived in, or have been lived in during the previous 2 years, all of your work is standard-rated.
After you have moved in to the property and the second phase of the work begins the contractor will not be able to meet the conditions in terms of the property being empty for 2 years before his work starts on the property".
Thank you. -
RE: Uber Eats Driver and VAT
Hi,
You would need to contact the company who you are providing the service for.
If you are providing a delivery service then this would normally be a Vatable supply at 20% which you would need to account for and pay over to HMRC and so we would recommend contacting the company to confirm the position.
Thank you. -
RE: TOMS VAT
Hi,
Yes, the liability of the margin is determined by where the supply is enjoyed and so if it is enjoyed outside the UK then this will be zero rated. You can see the guidance here:
What taxable turnover is for VAT registration or de-registration purposes
Thank you. -
RE: NI contributions
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact the Future Pension Centre for advice.
Thank you.