HMRC Admin 19 Response
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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. -
RE: Timeframe to receive ni pension letter
Hi,
For applications processed by HMRC after 5 March, you will be given 31 days to pay, for example, an application processed on 26th March, the payment will be due by 26th April.
Thank you. -
RE: Is a second hand pick up tax deductible
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RE: Working from home allowance
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RE: 46 years full NI contributions but not full pension.
Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact the Pension Service for advice.
Thank you. -
RE: Is IHT404 mandatory ?
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you. -
RE: IHT; gifting from surplus income and annual gift allowance £3000
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.