HMRC Admin 19 Response

Hi,

The only way you can split residential finance costs is if the mortgage you hold is a joint mortgage. If the mortgage is solely in your name the person liable to tax on interest is the person receiving or entitled to the income.

Generally, the person liable to tax will be the person who is entitled to the interest, the beneficial owner of the interest bearing account or other source if interest. You can see guidance here:

SAIM2400 - Interest: taxation of interest: the tax charge

Thank you.

Hi,

There is currently no comprehensive Double Taxation Agreement between the Lebabaon and the United Kingdom. The conditions for entitlement to UK personal allowances are set out in form SA109 which you will complete when filing your Self Assessment return.

Residence, remittance basis etc notes

Thank you.

Hi,

You can see guidance here:

VAT liability

If the freight supplies are connected to an import then the supplies by the freight agent should be zero rated and the net amount should be included in box 7 of the VAT return.

Thank you.

Hi.

You can see the guidance for zero rating goods overseas from the UK here:

Conditions and time limits for zero rating

Please also see the guidance below, specifically section  2.11:

VAT on goods exported from the UK (VAT Notice 703)

Thank you.

Hi,

If you are providing online courses to consumers/businesses overseas then the key aspect is to whether you are supplying digital services or not. If you are supplying digital services to consumers in the UK then this would be a taxable supply and would go toward your taxable turnover for VAT registration purposes.

If you are providing digital services to consumers in the EC then you would need to register for MOSS in the EU and charge the appropriate VAT depending on where your customer belongs.

If you are supplying digital services to consumers overseas then these will be outside the scope of VAT and will not go towards your UK taxable turnover for registration purposes. You can see guidance here:

How to determine the place of supply and taxation

Defining digital services

Place of supply of educational services

The above link will define the difference between digial services and education services.

If the services are non digital in nature then please see the guidance here:

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

If you are supplying digital supplies to consumers in the EU then, as stated, you would need to register for MOSS in the EU and this would be outside of UK jurisdiction

When deciding whether you need to register for VAT in the UK you would only include the supplies you make, which as a result of the place of supply rules are deemed to be taking place in the UK. Please see the guidance here:

The place of supply rules for services

Working out whether you need to register

You should keep any evidence you have to prove the location of your customer for 6 years:

Record-keeping rules for all VAT-registered businesses

If you are approaching this as a joint venture, and, or partnership please see the guidance here:

VATREG10000 - Entity to be registered: joint ventures and consortia

It is important to register for VAT at the correct time .If HMRC deem that you should have been registerered from an earlier point then you will need to account for VAT from the point of your registration date.

Thank you.



 

Hi

W e are sorry to hear that your application is taking so long. Please could you contact our registration team by email, vrs.newregistrations@hmrc.gov.uk, so that you can chase the progress of your application.

Thank you.

Hi,

If the supply is made by an overseas trader to a person in the UK then it is important to identify whether this is being received for a business purpose. It makes no difference whether the person is registered for VAT but whether they are in business.

If they are in business then the reverse charge will apply and the value of the supply will form part of the business customer's turnover for VAT purposes. You can see the guidance here:

Reverse charge

Thank you.

Hi,

The basis for whether VAT is to be charged in a particular situation depend on the place of supply rules.

If a UK solicitor is making a supply of legal services and the customer belongs overseas then VAT would not be charged as it would be considered outside the scope of VAT.

If the legal services are supplied to a customer who belongs in the UK then VAT would need to be charged. However, if the legal services are related to land and the land is in the UK then VAT would have to be charged regardless of where the customer belongs. You can see guidance here:

Land related services

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

If the person to whom the supplies are being made changes and the place of belonging changes this could have an effect on the liability of the solicitor's supplies.

Any adjustments, and, or repayments of VAT for this would need to be arranged by the solicitor.

Thank you.
 

Hi,

We would not be able to advise on record keeping prior ro VAT registration except to say that the input tax would not be reclaimable if you are not VAT registered and there would be no output tax to account for.

When registering for VAT you are entitled to recover the VAT as input tax prior to registration as long as the goods are on hand at the date of registration. You can see guidance here:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.

Hi,

Please contact our VAT online team so that we can locate your business tax account for you.

Get help using VAT online services

Thank you.