HMRC Admin 19 Response

Hi,

You can claim for the full amount of withholding tax in the foreign section of a Self Assessment tax return.  

If HMRC repay the tax via a foreign tax credit, then this cannot go into the ISA, without contributing to your £20000 limit.

Thank you.
 

Hi,

You will need to submit a Self Assessment tax return, SA100, including the SA109, residence, to claim split year treatment for 2022 to 2023, plus any other appropriate supplementary pages.  

You can download and print off the tax return and supplementary pages here:

Self Assessment tax return forms

Thank you.

Hi,

You can see helpsheet HS227, for advice on the options available for losses incurred with the commencement of your trade.  

HS227 Losses (2023)

Thank you.

Hi,

Your employment income was as a result of work undertaken in Hong Kong, while you were resident there. This income is not taxable in the UK.

Thank you.

Hi,

No, if you are the sole owner of the property then the beneficial income is yours, so you would be required to declare 100% of the income.

Thank you.

Hi,

To enable us to provide a response please can you clarify your question.

Thank you.

Hi,

If the UK company are using their details, EORI etc, for the export of goods then they are not supplying the US company with these goods in the UK. The sale should be at the zero rate of VAT as long as the criteria are met below:

Conditions and time limits for zero rating

There will of course be a sale between the UK company and the US company but it does not sound like this is taking place in the UK and so the sale is either taking place in transit after exiting the UK or in Malaysia.

Thank you.

Hi,

We are sorry to hear you are having issues with the registration application. If you call our VAT team then we can look at sending you a paper application.

VAT: general enquiries

In the meantime can you report this digitally via the link 'get help with this page' which is found towards the bottom of the page on gov.uk. This Team will come back to you within 48 hours.

Thank you.

Hi,

If you are organising conferences overseas then these should fall under the general rule whereby the place of supply is deemed to be where your business customer belongs.
You can see guidance here:

The place of supply rules for services

If you make supplies which are outside the scope of VAT then you are still able to recover this VAT as input tax as long as these supplies would be vatable in the UK if made in the UK.

Please see the guidance below, section 2.7:

Background to place of supply of services

Thank you.