HMRC Admin 19 Response

Hi,
The guidance states:
You must register for VAT if you’re a private school or connected person that supplies education services or vocational training or provide boarding services closely related to educational or vocational training and either:

• your total taxable turnover for the last 12 months is over £90,000
• you expect to receive payments over £90,000 in the next 30 day period

For VAT purposes, a private school is any school or institution that provides full time education for a fee to either:

• pupils of compulsory school age
• 16 to 19 year olds, where that institution is wholly or mainly concerned with providing education suitable to that age range

This includes:

• Private schools
• Independent schools
• Private sixth form colleges

You can see the guidance here:
Check if you must register for VAT if you receive private school fees
Thank you.

Hi,
You would need to check with the supplier to make sure that they are treating the supply correctly.
If they are charging VAT on the supply because they belong in the UK for the purposes of the supply then VAT would be charged and subject to the normal rules of input tax you would reclaim the VAT charged as your input tax.
If your supplier is not charging you VAT because they belong overseas for the purpose of the supply then they will not charge you VAT and you will account for the reverse charge on this supply. You can see guidance here:
Introduction to input tax
Reverse charge
Thank you.

Hi,
If a business purchases a commercial property then it is a business purchase and would be included in box 7 of the VAT return. You can see guidance here:
How to fill in each box on your return
Thank you.

Hi,
If a VAT registereed business is using the Flat Rate Scheme, then normally they are not allowed to recover any VAT on their purchases. The exceptions to this are in the guidance below:
Capital expenditure goods
Thank you.

Hi,
As these are for previous years when no return was submitted, you will need to send a letter with the computations for each year for these to be noted. This should be sent to:
HMRC,
PAYE & Self Assessment,
BX9 1AS
Thank you.

Hi,
That is correct, as your income is entirely savings interest, the £5000 starting rate for savings allowance will still apply. Also, as your total income takes you into the higher rate of 40%, the personal savings allowance is amended to £500. You can see guidance here:
Tax on savings interest
We apologise for the oversight.
Thank you.

Hi Jack,
You can see guidance here:
Gilt-edged securities exempt from Capital Gains Tax
Thank you.

Hi Tonyv,
As you have now signed the declaration that she is the beneficial owner of the income from the sale, you have no Capital Gains Tax to report.
However, as this is after the rental income, this should have been declared on a 50/50 split as no declaration was submitted.
Thank you.

Hi Whirlygig,
It would be the former, as you have transferred marriage allowance to your husband, so this allowance cannot be applied to untaxed interest or any other income you receive.
Thank you.