HMRC Admin 19 Response

Hi,

If you are sending goods to the UK with a value of over £135 then there will need to be a customs declaration made.
If you are the importer of the goods in the UK then you will be then making a UK taxable supply to your customer.
If you are an overseas business then you will need to register for VAT upon the first sale made.
If your customer is the importer of the goods then they will be responsible for paying the import VAT upon drelivery. In this scenario you will not be making a taxable supply in the UK and therefore there will be no requirement to register for VAT.

Thank you.

Hi Samtech0,

HMRC are aware of this issue. However, we would recommend contacting our VAT team so that we can look in to your account and make sure that it has been resolved.

VAT: general enquiries

Thank you.
 

Hi,

If you breached the previous threshold of £85000 before April 1st and you are trading below the new £90000 threshold then you can apply for an 'ecxeption to registration'. You can see guidance here:

Who should register for VAT (VAT Notice 700/1)

Thank you

Hi,

Please see the guidelines below for the input tax recovered on discounts:

Introduction to output tax

Thank you.

Hi,

You do not pay UK tax on your foreign dividends if both the following apply:

1. They are less than £2,000 in the tax year.
2. You do not bring them into the UK, for example by transferring them to a UK bank account.

You can see guidance here:

https://www.gov.uk/tax-foreign-income

Thank you.

 

Hi,

A pension contribution of £17,000 through an AVC will not reduce your taxable income to £50000, it will only reduce your higher rate tax liability. You can see guidance here: 

Tax on your private pension contributions

Thank you.

Hi,

Yes, you should correct the information.

Thank you.

Hi,

The calculation of Capital Gains Tax remains unchanged. The rules for non domiciled individuals have changed from 6 Aprl 2025, abolishing the remittance basis of tax and replaces it with a simpler residence based regime. The transitional arrangements are: 

• an option to rebase the value of capital assets to 5 April 2019
• a temporary 50% exemption for the taxation of foreign income for the first year
• a two-year Temporary Repatriation Facility to bring previously accrued foreign income and gains into the UK at a 12% rate of tax.

You can see guidance here:

Technical note: Changes to the taxation of non-UK domiciled individuals

Thank you.

Hi,

Unfortunately, without looking at your personal records and viewing the letter that you have received, we are unable to answer your queries. Please contact our National Insurance team for advice.

National Insurance: general enquiries

Further information on voluntary National Insurance contribution rates can be found here:

Voluntary National Insurance

Thank you.

Hi,

The timescale for self-employment services is 43 weeks, which means they are dealing with work from 4 June 2023.

Thank you.