HMRC Admin 19 Response

Hi,

We are having an issue whereby some new registration numbers are not showing as valid on the VAT checker. It is being investigated but can you contact our VAT team so that we can pass on your details to the team who are looking in to this.

VAT: general enquiries

Thank you.

Hi,

If you are operating as a business and have your principal place of business in the UK then any charges by Amazon in the US would normally be subject to the reverse charge procedure. You can see guidance here:

Reverse charge

You would need to contact the marketplace as any VAT refunds would need to be arranged by them.

Thank you.

Hi,

You are able to recover VAT purchased up to 4 years prior to your registration date as long as you have the goods on hand on the date of registration. You can see guidance here:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.

Hi,

If you were registered up until March 2024 then you would have needed to have charged VAT up until your deregistration date. 
If you remained on the flat rate scheme up until your deregistration date then you would use the appropriate flat rate percentage determined by the type of work you were doing at this time. You can see the guidance here:

Determining your flat rate percentage

Thank you.

Hi,

We do not accept registration applications via email and so this is the reason why you would not have had a reference number. The email address should only be used for progress chasing applications or sending additional information to us if required. Please resubmit these applications online: 

Register for VAT

Thank you.

Hi,

Please see the following guidance on the recovery of input tax:

Introduction to input tax

Thank you.

Hi,

We are having an issue whereby some new registration numbers are not showing as valid on the VAT checker. It is being investigated but can you contact our VAT team so that we can pass on your details to the team who are looking in to this.

VAT: general enquiries

Thank you.

Hi,

There is a separate reverse charge for supplies made between subcontractors and contractors for building work which covers work under the Construction Industry Scheme. This is separate to the reverse charge for Place of Supply of Services.

Please see the detailed guidance below which explains when the reverse charge for construction should be used:

VAT domestic reverse charge technical guide

Check when you must use the VAT domestic reverse charge for building and construction services

Thank you.

Hi,

You can see guidance here:

Relief for foreign tax paid (Self Assessment helpsheet HS263)

Thank you.

Hi,

You can see guidance here:

Report and pay your Capital Gains Tax

Thank you