HMRC Admin 19 Response

Hi,

As the service is not a digital service then it will be a supply of education. If the supply of education is being supplied from the EU to indiduals in the UK then no UK taxable supplies are being made in the UK and hence there will be no requirement to register for VAT in the UK.

Thank you.

Hi,

If you belong in the EU and are providing services to a business in the UK then these supplies would normally be accounted for under the reverse charge procedure by the UK business. This would mean that there would be no requirement for you to register for VAT in the UK. You can see guidance here:

Reverse charge

Thank you.

Hi,

Please contact our VAT team so we can investigate this for you:

VAT: general enquiries

Thank you.

Hi,

The regulations are still the same.

Thank you.

Hi,

The DIY scheme is only available for individuals who refurbish a property that has not been lived in for 10 or more years and then intend to live in that property.

If you renovate the property and then intend to sell or rent it out, then this prevents you from being able to use the scheme. The renovation work completed on the property should still be done at the reduced rate of VAT by the builder but the DIY Scheme will not be available to you to reclaim the 5% VAT or any VAT you incur.

Yoy can see the guidance below regarding the reduced rate work for properties not lived in for 2 or more years:

Reduced rating the renovation or alteration of empty residential premises

Thank you.

Hi,

You can use the margin scheme for sales of second hand vehicles to private individuals in Northern Ireland. You can see guidance below for the changes which effect Northern Ireland businesses who sell vehicles bought under the margin scheme:

Sales of second-hand motor vehicles in Northern Ireland

Thank you.

Hi,

As to whether you need to charge VAT will depend on the nature of the goods and where the goods are at the time of the supply. If the goods are within the UK when sold to customers, then the VAT liability will depend on what goods they are, the majority of goods in the UK are at the VAT rate of 20% but there are exceptions. You can see guidance here:

Zero rating, reduced rating and exemption

If you sell goods from overseas to the UK and the goods are over £135, then whether you charge VAT will depend if you or your customer is the importer of the goods into the UK. If you are the importer of the goods then you will be making a supply in the UK and will have to charge the corresponding VAT on the goods. If your customer is the importer of the goods, then they will pay the import VAT at the border.

If the goods are below £135 and they are being imported into the UK then please see the guidance here:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Thank you.

Hi,

The VAT threshold is relevant to each entity separately and so in practice you could be registered as a sole trader but have an unregistered limited company. However, please see the guidelines below:

Statement of Practice 4 (1983)

Thank you.
 

Hi,

You can see the guidance on how to deal with an overseas employee at sections 4.5 and 4.6 here:

CWG2: further guide to PAYE and National Insurance contributions

Thank you.

Hi,

A P9 can only be used by the employer it has been issued to. For the employees being transferred, you would need to use the tax code on the P45 until you receive a P9 advising to change the tax code or if you are starting the new tax year and need to implement the P9X instructions.

Thank you.