HMRC Admin 19 Response

Hi,

You can send a P11d for the second car but please remember that 2024 to 2025 is the last year for agents to submit, or 2025 to 2026 for employers.

Thank you.

Hi,

Unfortunately, you will need to contact our Employer team to see if this is a mapping issue or a disputed charge.

Employers: general enquiries

Thank you.

Hi,

This is a Sage50 issue as HMRC have ceased accepting RTI returns from windows 7 and 8. Impacted customers will need to complete one or more of the following options:

Upgrade their computers current operating system.
Submit using a supported operating system.
Install Sage software on a computer with a supported operating system:
Sage 50 Accounts software
Sage 50 Payroll software

Thank you.

Hi,

We will require a P11d(b) with the correct figures. You can see the guidance here:

Expenses and benefits for employers

Thank you.

Hi,

The guidance states that if you make wholesale supplies then you have a choice between treating then within the TOMS scheme or outide the TOMS scheme. 

If you treat them outide the TOMS scheme then this does not necessarily meam that you have to charge 20% on all supplies as it depends on the type of service supplied and hence the place of supply of that service. You can see the guidance here:

Place of supply of services (VAT Notice 741A)

If a service you provide comes under the general rule then the supply will be outside the scope of UK VAT if the business is overseas.

Thank you.

Hi,

If you are supplying digital services from overseas to individuals in the UK then the important aspect which will determine the place of supply of the service is the country in which the individual belongs. If you have confirmation that the customer is in the UK then VAT must be charged.

You can see the guidance below and the type of evidence you may need to get and keep to show where your customer belongs:

How to determine whether your customer is a business (taxable person) or is a private consumer

As you raising invoices to individuals in the UK then a VAT invoice is not necessary. You can see the guidance below which explains when a VAT invoice needs to be raised.

VAT invoices

Thank you.

Hi,

You can see the guidance here:

Installations of energy-saving materials

Section 2.5 deals with scenarios where energy saving materials are installed with other works.

It is important for the contractor to establish if separate supplies are being made or if a single supply is being made in which the energy saving materials are ancillary to the main supply of the roof.

Thank you.

Hi,

The trade classification code you would have provided would have been for your main business activity. If you are carrying out more than one business under your sole trader VAT number then we would recommend informing us of these activities. You can do this by completing a VAT 484:

Change your VAT registration details

Thank you.

Hi,

The provision of education can be an exempt supply if it is being provided by an eligible body. You can see guidance here:

Eligible body status

If you are a sole trader providing the education then the subject taught would need to be taught regularly in a number of schools or universities. Pleae see the guidance here:

Private tuition

If your supplies are taxable then supplies made to customers in the UK will be standard rated supplies.

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:

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. Please see the guidance here:

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

Thank you.







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Hi,

The important aspect is that you are provided with a VAT invoice which has come from the company proving you with the service. You can see the guidance here:

VAT invoices

We would recommend checking with the UK agency to make sure that their invoice to you is correct.

Thank you.