HMRC Admin 19 Response

Hi,

The income arising from your income from property, if you do rent-a-room, would be chargeable at your appropriate rate of tax.

The tax charge cannot be referred to your parents as they do not own the property. Information concerning rent-a-room can be found hereL

PIM4000 - Rent-a-room

Thank you.

Hi,

As stated above, we cannot comment about the merits of any particular scheme on a public forum.

Thank you.

Hi,

If you VAT registered you are and able to recover the VAT and so the insurance company would be correct in refusing to pay the VAT.

If you are not VAT registered then the only means you have of recovering the VAT would be through the insurance company.

Thank you.

Hi.

If the conditions are met for an export of goods from the UK then this supply will be at the zero rate of VAT. Please see the guidance here:

Conditions and time limits for zero rating

Thank you.

Hi,

If the customer is receiving the EV charger on its own then this would not be subject to the relief for energy saving materials. The guidance below will list the reliefs available to customers who receive certain benefits:

Grant-funded installations of heating equipment and security goods so far as not falling within group 23 of schedule 8 VATA94

Thank you.

Hi,

As the marketplace are responsible for accounting for the VAT then you would not include any figues in box1 as you are not charging any VAT to your customers, the marketplace is.

You would recover any import VAT which you have incurred in to the UK by putting the net figure in box 7 and the VAT element in box 4.
As the goods are in the UK at the point of sale, you are making a deemed supply to the marketplace at the zero rate of VAT and so the net figure would be entered in box 6. You can see the guidance below;

VAT and overseas goods sold directly to customers in the UK

For the VAT you have paid over to HMRC in error please report this as an error correction. You can see the guidance here:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

The £135 limit applies to the value of a total consignment that is imported, not the separate value of individual items that are in a consignment.

You will need to speak to the shipping company regarding how these goods have been treated for import purposes when they have come in separately.

Thank you.

Hi,

HMRC does not accept virtual addresses as HMRC needs a physical address where we could visit should we need to.

If you have incorporated a business in the UK then you will be classed as being established in the UK only if the establishment in the UK is able to receive business supplies at its registered office. If this is the case then you will not be a non established business.

Thank you.

Hi,

You will need to conatct our Self Assessment team to discuss this.

Self Assessment: general enquiries

Thank you.

Hi,

The foreign income is taxable in the UK, as you are UK resident. As it is foreign employment income, you declare the income in SA102, employment, and again in SA106, foreign, in the section for employment, self employment and partnership.  

In the employment section, please enter 'N/A' in the employer reference box. In the online return, when tailoring your return, you would tick 'yes' to the employment section and yes to the foreign section. This will allow you to complete both sections in the same way as the paper tax return.

Thank you.