HMRC Admin 19 Response

Hi,

If you make taxable supplies and incur VAT in the course of your VAT registered business then you can generally recover the VAT incurred as input tax. Please see the guidance below:

Introduction to input tax

Zero rated taxable supplies which you make are still taxable supplies and so you are eligible to recover VAT on your purchases, subject to the rules of input tax above.

If you do not incur any supplies at the 20% rate of VAT then obviously there will be no VAT to recover.

Thank you.

Hi,

You can see the guidance below which defines capital expenditure goods and whether you can then recover the VAT as input tax:

Capital expenditure goods

Thank you.

Hi,

If you are an overseas business and you are making sales of any value to a customer in the UK via a marketplace then it should be the responsibility of the marketplace to account for the VAT. You can see guidance below:

Goods in the UK at the point of sale — sold by an overseas seller through an online marketplace

There are 2 sales taking place in this scenario. The UK supplier is making a supply to you and you are then making a sale via the marketplace to the end customer. As per the guidance above, when you sell the goods to the end customer you are making a deemed supply zero rated supply to the marketplace. This will allow you to register for VAT and recover the VAT which you will be paying to the seller of the goods to you in the UK.

Thank you.

Hi,

Please see section 2.13 of the guidance below:

VAT on goods exported from the UK (VAT Notice 703)

Thank you.

Hi,

As you have sent in your CF83 application form to us, you should now wait for a full reply from our international team. Our international team are dealing with queries received in March 2023 so, unfortunately, there could be about a 51 week delay before you can expect a reply. You will not be penalised for our delays however.

Thank you.

Hi,

The levy is technically paid by everyone, it's just that everyone gets a £15000 allowance before they pay. If your pay bill is below £3000000 then you will not use the full £15000 and so will not pay it. However if you split the allowance between connected companies, this reduces the allowance for individual companies which may mean that company paid the levy before others.

If the companies were connected at the start of the tax year, they would have paid the levy once they have used the allowance, If they were not connected then they are not treated as connected.

With regards to spliting the annual allowance you should decide the split at the start of the tax year and then leave it as that until the end of the tax year.

Due to the technical nature of your query, if you need any further clarification you will need to contact our Employers team for advice.

Employers: general enquiries

Thank you.

Hi,

If an employer has overpaid an employee then they must work out the overpayment as net. This is because the employee is not due the tax and NI back, it would be the employer.

The employer would need to amend each years FPS submissions to correct them to what the employee was actually paid once the overpayment is taken into account. This would reduce the tax and NI liabilities.

The pension question would need to be asked of the pension provider as it may depend on the type of pension scheme.

Thank you.

Hi,

You can see guidance below, specifically paragraph two which states that Bank Holidays do not interupt the normal pattern of qualifying days.

SPM110600 - Statutory Sick Pay (SSP): general information - qualifying days (QDs)

Thank you.