HMRC Admin 19 Response

Hi,

If you are supplying a land related service then the place of supply will be where the land is situated. You can see guidance here:

Land related services

The liability of the supply will depend on whether you are making a supply of land. Please see the guidance below:

Supplies of land

The liability of a supply of land

Thank you.

Hi,

Currently we are working in date order and you would only need to contact us if the transfer has taken longer than 40 working days. If it has reached this timescale then contact our VAT team.

VAT: general enquiries

If you have completed a change of legal entity request and are keeping the same VAT number then you can still invoice your customers and charge VAT. We would recommend you note on the invoice that a change of legal entity is taking place to avoid any confusion with your customers.

You would continue to recover VAT in the normal way and continue to complete online VAT returns to us while the request is being processed.

Thank you.

Hi,

You can only claim VAT on  building work charged to you if you are VAT registered and the work relates to taxable supplies which you make. However, please see the guidance below regarding the Zero rated relief for energy saving materials:

Installations of energy-saving materials

Thank you.

Hi,

You would only need to register for VAT in the UK if you are making taxable supplies over the threshold of £85000. You can see guidance here:

Working out whether you need to register

You will only be making taxable supplies in this scenario if you are the importer of the goods and the designated importer of record on the import declaration. If the overseas supplier is the importer of the goods then they will be making a supply to you in the UK and you will then be making a separate taxable supply to your customer in the UK.

If the customer is the importer of the goods then they will be responsible for accounting for the import VAT on the goods on arrival and because you will not own the goods in the UK you will not be making any taxable supplies in the UK.

You will need to arrange this with the overseas supplier.

Thank you.

Hi.

The guidance which will decide whether VAT is charged for these services overseas, both to businesses and consumers is the place of supply of services rules. If these services are supplied to other businesses then the general rule would cover these supplies and so should be outside the scope of VAT. You can see guidance here:

The place of supply rules for services

If services are provided to consumers overseas then it is important to determine whether the supplies are digital in nature. You can see more information here:

Defining digital services

Place of supply of educational services

If the supplies are digital in nature then the place of supply can be found here:

The place of supply of digital services

If the supplies are not digital in nature then normally the place of supply would be where the service is performed

However, where educational services are supplied when the supplier, the tutor, is in one country and the customer is in a different country, the supply is not regarded as a where performed service. That is because the supply does not constitute a physical performance and has the added difficulty of deciding in which country the place of supply is. That does not mean that the supply is not one of education, it simply means the supply is not covered by this rule. You can see guidance here:

VATPOSS08500 - Where performed services: education services

Therefore if the supply is made to consumers overseas then the place of supply is covered here:

B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK

Thank you.

Hi,

You have refered to the VAT Manual VWAS3000 but the information you are quoting does not match the information in tha guidance. The guidance can be found here:

VWASS3000 - Supplies of sewerage services

Thank you.

Hi,

You only need to be VAT registered in the UK if your turnover is taxable in the UK. If the supplies are made in The Netherlands you will not be required to register. You can see guidance here:

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

Thank you.

Hi,

You will not need to be VAT registered if the service you provide falls under the following guidance:

Health professionals and pharmaceutical products (VAT Notice 701/57)

Thank you.

Hi,

Please refer to section 2.19 of the following guidance for full information on when these supplies can be subject to VAT relief:

Energy-saving materials and heating equipment (VAT Notice 708/6)

Thank you.

Hi Ballemporium Ball,

You can dispose of assets that you or your husband owns and they will not count towards selling online, falling under capital gains guidelines.  

Selling assets of other people, could be considered trading, as you do not own the assets and this would fall under Income Tax guidelines.  

We can only provide general information and guidance in this forum, for an answer to a detailed question of this nature, you would need to contact our Self Assesment team or seek professional advice.

Self Assessment: general enquiries

Thank you.