HMRC Admin 19 Response

Hi,

If you are receiving most services from overseas then this will require you to account for the VAT on the reverse charge procedure. Please see the infomation below which explains when the reverse charge is appropriate and how you need to complete the VAT return to account for these supplies:

Reverse charge

You can see the exeptions below which cover land p assenger transport and services where performed:

The place of supply rules for services

Thank you.

Hi

They would need to apply for the flat rate scheme separately stating that they want the scheme to start on the same date as their registration date. You can see guidance here:

Applying for the scheme

Thank you.

Hi,

The supplier, on their invoice should be stating the correct Principal Place of Business and company name. This should match the details we hold for them and should match the details on the VAT checker:

Check a UK VAT number

The details which should be on their VAT invoice is shown here:

VAT invoices

Thank you.

Hi,

If you have not gone over the VAT threshold then there is no requirement to register for VAT. You would not need to inform HMRC of this nor would we be able to send you out a letter or certificate confirming this.

Most services are dealt with under the reverse charge procedure and so it is the responsibility of the business customer to account for the VAT in the country where they belong. You can see guidance here:

The place of supply rules for services

Thank you.

Hi,

Please contact our VAT team, providing us with both VAT numbers and we can remove the unused VAT number as a duplicate registration.

VAT: general enquiries

Thank you.

Hi,

You would only need to register for VAT as an NETP if you are making taxable supplies in the UK. If you are renovating houses and selling them then this would be a an exempt supply and would therefore not require registration.

If you renovate a property which has not been lived in for 10 or more years and then sell it this would be a zero rated supply. This would prompt a requirement to register for VAT although you could request an exemption from registration for this type of supply. You can see guidance here:

Who should register for VAT (VAT Notice 700/1)

Thank you.

Hi,

The end date for the October quarter would be October 31st and you would need to send in the return and payment by 7th December. You can see guidance here:

Send a VAT Return

Thank you.

Hi,

When considering your taxable turnover you would need to include postal charges in this turnover. Postal charges are a taxable supply and therefore would go towards your taxable turnover.
You can see guidance here:

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

Thank you.

Hi,

If you have paid off the balance, the Student Loan Company will notify HMRC and the calculation will be updated.

Thank you. 

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.