HMRC Admin 19 Response

Hi,

Under income from property rules, each individual is entitled to claim the £1,000 property income allowance. In your case with a gross rental income of £8,400, you would then split such income and state you wish to claim the £1,000 property income allowance. This would then in turn reduce such profit to £3,200 for each owner of the rental business.

You do have the right to decide which you can claim depending on what is more beneficial to your own circumstances, however, you may only claim one of the allowance or expenses in one year.

Thank you. 

Hi,

1. Reference should be made to having the income in the comments box and under which article it is exempt in the uk.  
2. That is correct.

Thank you.

Hi,

You will need to contact our Employers team to pursue this.

Employers: general enquiries

Thank you.

Hi,

Please call the Childcare Service team for advice.

Childcare Service helpline

Thank you.

Hi,

If you need to cancel your VAT registrations because you have ceased making taxable supplies then you should let us know within 30 says of this happening.
If you send in your cancellation form then the quarterly period up until the end of April will be the last one you need to complete.
You can recover your accountant's invoice on your final return  or if the invoice is received after you send in your final return then you can complete a VAT 427 form to recover this.
You can see the guidance here:

What will happen when you apply to cancel your registration

Reclaiming VAT after your VAT registration was cancelled

Thank you.

Hi,

If you are VAT registered and are incurring input VAT on the farmhouse then please see the guidance here:

VIT41800 - Specific issues: farmhouses

Thank you.

Hi,

The deadlines to apply for a DIY refund changed on 5th December 2023. You can see the guidance here:

Reclaim VAT on a self build home

Thank you.

Hi,

As you are registered for VAT then you would need to account for VAT on all supplies you make.

If you are already VAT registered then the threshold is not relevant because you have chosen to register voluntarily.

Thank you.

Hi.

If you supply these consultancy services to businesses outside the UK then they will be outside the scope of VAT.

Thank you.

Hi,

There is no specific guidance on the supplies of mystery shoppers. However, if you are VAT registered and are supplying a service to a customner then VAT would need to be accounted for. You can see guidance here:

Charge, reclaim and record VAT

If your customers are refusing to pay you then it would be a legal dispute between yourself and these companies.

Thank you.