HMRC Admin 19 Response

Hi,

Unfortunately we cannot reopen a return which has already been submitted. You would need to amend this as an error correction. You can see guidance here:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

The VAT has been incurred outside of the UK and therefore would not need to be reflected on the UK VAT return.

Thank you.

Hi,

Legistlation demands that Income Tax liability is calculated before capital gains liability is calculated, in every case.  

Where any of the basic rate band remains unused after calculating your Income Tax liability, this balance can be set against the lower rate of capital gains, with any remaining capital gains taxable at the higher rate. If all of the basic rate is applied against Income Tax, then there is no lower rate band available for capital gains. All gains will be taxed at the higher rate.  

Payments into a pension scheme are calculated against Income Tax, extending the basic rate band to tax income at 20% instead of 40%, thus giving tax relief on the pension payments.

Thank you.

Hi,

No, Inheritance Tax in the UK, is paid on the UK estate of non resident individuals, by their estate. If your father's has no UK assets, then his estate has no UK tax to pay.

Any monies you inherit are not taxable.  

If you inherited assets that you then dispose of, you may be subject to Capital Gains Tax in the UK. Any overseas income or capital gains should be declared in a Self Assessment tax return.

Thank you.

Hi,

Please contact the Pension Service for advice.

Contact the Pension Service

Thank you.

Hi Rama Bowley,

For each full year of HRP received then this will reduce the number of years required to receive a State Pension by one year.  

The Pension Service will be able to confirm whether they have included HRP in the pension calculation.

Contact the Pension Service

Thank you.

Hi,

You should check your pension entitlement on your personal tax account and when you have the full entitlement then please cancel your direct debit so that no further voluntary class 3 National Insurance contributions will be collected.

Thank you.

Hi,

We would say that Rule 2 has less restrictions than Rule 1.
Rule 1 confirms that the work must begin before the property is being occupied.
Rule 2 confirms that the house can be occupied before the work begins as long as there is proof of the house being unoccupied for the previous 2 years and the building work takes place within 1 year of the property being acquired:

You can reduce rate your services of the refurbishment or alterations to a ‘single household dwelling’ where all the following conditions are met:
The 2 years immediately before the occupier acquired the dwelling it had not been lived in.
No renovation or alteration had been carried out in the 2 years before the occupier acquired the dwelling, you can ignore minor works that were necessary to keep the dwelling dry and secure.
Your services are supplied to the occupier, so if you are a subcontractor you must standard rate your work.
Your services take place within 1 year of the occupier acquiring the dwelling.
This exception to occupation will not apply to the renovation or alteration of multiple occupancy dwellings or buildings intended for use for a relevant residential purpose.

Thank you.

Hi RV2024,

If the end user did not supply written notification of end user status then the reverse charge procedure would be applied by the supplier where appropriate. The contractor receiving the supply would then apply the reverse charge rules to account for the VAT due on their VAT return. You can see guidance here:

How to use the VAT domestic reverse charge if you buy building and construction services

Any input tax claim is subject to the normal input tax rules in notice 700 sections 10 to 13:

VAT guide (VAT Notice 700)

If written notification of end user status was made please refer back to the supplier to amend their invoice.

Thank you.

Hi vans92,

Yes, pay from employments and foreign income is what your tax is based on. Please see our previous reply for relief on pensions.

Thank you