HMRC Admin 19 Response

Hi,

If a business directly sells overseas goods to an individual in the UK and those goods have a consignment value of £135 or less, then it is the overseas sellers responsibility to apply for UK VAT registration and account for the VAT on the supply.You can see guidance here:

VAT and overseas goods sold directly to customers in the UK

Thank you.

Hi,

You can see guidance here:

Catering

If you take sandwiches, or other items of food and drink, to buildings in order to sell them, but have no contract or agreement to do so, this is not a supply in the course of catering and you can zero rate any item that is eligible, you can see guidance here:

Food products (VAT Notice 701/14)

However, if you are supplying the food or drink under a contract, for example to cater for an event, you are making a supply of catering and all your supplies will be standard-rated, unless the catering is supplied on-premises, in which case it will benefit from the temporary reduced rate.

If you make a charge for delivery you should read Postage, delivery and direct marketing:

Postage, delivery and direct marketing (VAT Notice 700/24)

Thank you.

Hi,

If you are supplying digital services to a business overseas then this should be outside the scope of UK VAT. You would still complete box 6 of the VAT return to reflect that there is a supply but there would be no corresponding VAT in box 1. You can see guidance here:

VAT rules for supplies of digital services to consumers

Thank you.

Hi,

If you are VAT registered then you can provide your VAT number. If you are not VAT registered then we would ask them sprecifically what tax number you can provide to them.

Thank you.

Hi.

Please see the options for contacting HMRC:

VAT: general enquiries

Thank you.

Hi,

The place of supply of the service determines whether this is deemed as a supply in the UK and hence whether you would need to consider these supplies as part of your taxable turnover in the UK. The general rule for services to individuals deems the supply to take place where the supplier belongs and so supplies to your UK customers will be part of your UK turnover. You can see guidance here:

The place of supply rules for services

However if you are supplying these services to the EU and the USA then please see the guidance here:

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

Thank you.

Hi,

You are able to cancel your relationship with the client through your Agent Services Account. If you have already completed this and you are still receiving correspondace for the client then please write to the following address:

Central Agent Authorisation Team
National Insurance Contributions and Employer Office
HMRC
BX9 1AN
United Kingdom

Please see the link here:

Change or remove your tax agent's authorisation

Thank you.

Hi,

In order to confirm this, you would need to contact our Self Assessment team by webchat or phone.

Self Assessment: general enquiries

Thank you.

Hi,

You can enter this information under the 'UK pension and other state benefits' section. State pension can be entered in the ' State Pension' box, while private pensions can be entered under 'Pensions (other than State Pension)' box.

Thank you.

Hi,

No, your refund is effectively income from 2021 to 2022 that is being returned to you after we have confirmed how much tax you actually owe for that year. You do not need to declare that refund in 2022 to 2023.

Thank you.