HMRC Admin 19 Response

Hi,

The 5% rate of VAT on imports of original artwork is available to both individuals and businesses.

Thank you.

Hi,

Can you confirm if this is a SIPP (self-invested personal pension) VAT application?

Thank you.

Hi,

If you purchase the goods yourself then you will pay VAT at 20% which you can use the DIY scheme to reclaim.

If the builder buys the materials and installs the goods the builder should charge you at the 5% VAT rate both for the goods and the labour, again which you can look at reclaiming through the scheme.

Thank you.

Hi,

The rules have changed since February 1st 2024. You can see the guidance below at section 2.7:

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

Thank you.

Hi,

There were some known issues with CDS last week which have been resolved now. If you are still getting CDS error codes on declaration, you can report it here:

Report a problem using the Customs Declaration Service

Thank you.
 

Hi,

You will need to contact our VAT team for relevant notice.

VAT: general enquiries

Thank you.
 

Hi,

We are unable to comment on what may have been communicated by Spanish authorities.

If you do not want to apply for TOR then you can either look in to temporary admission, declarations by crossing the border ‘by any other act’ or oral declaration, at the time of entry or pay the custom charges at entry and then request for repayment while leaving the country, by form C285. You can see guidance on both here:

Apply to import goods temporarily to the UK

How to apply for a repayment of import duty and VAT if you've overpaid (C285)

Thank you.

Hi,

We are unable to offer advice as the goods are not imported into UK for repair. If they are sent from one EU country to another then the trader will need to check with the customs authority of that particular country.

Thank you.

Hi,

Yes, you can get relief from customs charges due on personal belongings and other goods, when transferring your place of residence to:

• Great Britain (England, Scotland and Wales)
• Northern Ireland from outside the EU

If you are moving from the EU to Northern Ireland, you will not need to apply for transfer of residence (ToR) relief due to freedom of movement. You can see guidance here:

Transfer of residence to the UK

Thank you.
 

Hi,

You would need to contact the PCA team again to ask for further guidance if they are unable to access the historic entries.

If they have suggested to contact our VAT team, the contact details are here:

VAT: general enquiries

Thank you.