HMRC Admin 19 Response

Hi,

Your UK taxable turnover is made up of the supplies which you make in the UK. If the value of the imports are over £135 and you are not the importer of record then normally the consumer would become responsible for paying any import VAT applicable. As you are not the importer then you do not own the goods in the UK and so you would not be making a taxable supply in the UK.

For goods below a value of £135 then there will be a supply made to you by the seller and then a supply made by you to the end consumer. If you are not VAT registered then we would expect the supplier to charge you VAT on these goods. Your supply to the end user would then be a UK supply and this will count towards your taxable turnover. You can see the information below relating to this:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Thank you.

Hi,

What determines the place of supply of the service is where the business customer belongs. This means that the supply is deemed to take place in the UK even though the service was carried out overseas. You can see the guidance below:

The place of supply rules for services

Thank you.

Hi,

As the goods never enter the UK or Northern Ireland then the sale will be outside the scope of UK VAT.

If you are the importer of the goods in to the Netherlands then you will be making a taxable supply in the Netherlands and there will be a requirement to register for VAT there.

However, if the customer in the Netherlands is the importer of the goods then they will take care of any import VAT and so you will not be deemed as making a supply in the Netherlands and so neither UK VAT nor EC VAT would need to be charged.

Thank you.

Hi,

If you become VAT registered during a tax year then the difference for VAT will be that you will need to charge VAT on your supplies of goods/services but you will have an entitlement to recover VAT on your purchases as input tax.

You can also reclaim VAT on purchases made before you become VAT registered on condition that these purchases were made for your business. You can see the guidance here:

Introduction to input tax

However, if you are looking to see how this will effect your Income Tax then you would need to contact our Self Assessment team;

Self Assessment: general enquiries

Thank you.

Hi,

We can only answer HMRC queries on this forum so as regards the validity of stamping a passort please contact the Home Office.

If your uncle is importing the vehicle in to the UK then this will attract a VAT charge of 20%.

There may also be customs duties payable on the vehicle arriving in the UK. We would recommend speaking to our International Trade Team regarding any duties which may be payable.

Imports and exports: general enquiries

Thank you.

Hi,

Residential rent should be exempt from VAT. You can see the guidance here:

The liability of a supply of land

You should contact your landlord to discuss this.

Thank you.

Hi,

We are sorry to hear this is causing such a problem. As we would need to look at the request you will need to contact our VAT team so that we can resolve the issue for you.

VAT: general enquiries

Thank you.

Hi,

If the contractor is based in the UK then they will need to charge VAT on all the expenses and it will not be subject to the reverse charge as the contractor is not overseas.

HMRC cannot dictate the value on which VAT is to be charged, HMRC can only state that the VAT would need to be charged so the value is effectively the decision of the contractor.

Thank you.

Hi,

Please contact our VAT team so that we can look in to this for you.

VAT: general enquiries

Thank you.
 

Hi,

Please contact our VAT team so that we can cancel the cheques and get the amounts released in to your bank.

VAT: general enquiries

The quickest way to provide your bank details is by your business tax account. You can see guidance below:

Change your VAT registration details

Thank you.