HMRC Admin 19 Response

Hi,

What makes a supply liable to VAT is whether there is a supply for a consideration taking place and so if you are being paid a bounus or commission for a referral or supply you have made then this would be a supply for VAT purposes. Please see the guidance below:

VATSC02110 - Basic principles and underlying law: Supply for VAT purposes

Thank you.

Hi,

The customer can only benefit from the relief if the conditions below are met:

Zero rating goods and services bought with charitable or donated funds

For the sale of computer hardware and software the guidance does state that the benefit only applies when purchased solely for use in medical research, diagnosis and treatmemt and would not apply for a purpose other than medical research, diagnosis and treatment.

The guidance does not state that the software has to be designed for medical research but for the purpose of medical research. Please see the guidance below:

Funding and purchasing

Thank you.

Hi,

Whether VAT is charged on a supply is determined by the place of supply rules. If the supply is of storage of goods in a property without a right to a specific area for the exclusive use of the customer then the service is not direcly related to land and so the general rule of services treatment will apply. You can see guidance here:

Land related services

The place of supply rules for services

If the storage involves a right to a specific area for the exclusive right of the customer then the service is directly related to land and so the place of supply of the service takes place where the land is siuated. If this takes place in the UK then the supply will be standard rated. Please see the guidance below:

VATLP17550 - Provision of storage facilities (Item 1ka): VAT liability of supplies of storage - new rules introduced

Thank you.

Hi,

If you sell a second hand car from Northern Ireland to an individual in the Republic of Ireland then you can use the second hand margin scheme for this sale. You can see guidance here:

Using a VAT margin scheme if you buy and sell goods between Northern Ireland and the EU

If you sell a new means of transport to an individual in the Republic of Ireland then the VAT 411 is still a requirement for the supply. Please see the guidance below:

Supply of new means of transport by a VAT-registered person

Thank you.

Hi,

If you are selling goods over a value of £135 to UK customers and you are the importer of record then you are the deemed owner of the goods in the UK and so you would account for the import VAT and then charge and account for VAT on the onward supply of the goods in the UK. This would be a separate VAT invoice raised and would not be included on the commercial invoice.

Import VAT however should not be charged twice to both you and your customer. If you are charged import VAT then you have an entitelment to recover this as input tax if you are registered for VAT in the UK

You can see the creiteria here:

Introduction to input tax

Check how to get your import VAT certificate (C79)

We would advise you to speak to the shipping company about the regulations concerning who would need to be the importer of record in the UK and also speak to our International Trade Team about this.

Imports and exports: general enquiries

As the importer of record it is the responsibility of the importer to account for the VAT and then to account for the onward sales VAT in the UK.

Thank you.

Hi,

If you are seeking to obtain completed VAT returns you have submitted at this time then you would need to request this in writing.

Please specify the periods required and write to us at:

BT VAT
HMRC
BX9 1WR

Thank you.

Hi,

You are able to recover input tax prior to your registration date on goods and services as long as the business still hold those goods at the point of registration.

You can see the guidance below which explains the criteria:

VAT guide (VAT Notice 700)

You can not re-issue invoices and treat them as zero rated prior to your registration date as you would not be registered for VAT at the point where these sales were made.

Thank you.

Hi,

You can see a list of services that would be considered for VAT purposes a land related service here:

Land related services

Thank you.

Hi,

We have checked this wIth with our policy team and can confirm that VAT invoices are necessary.

If employees are reimbursed for road fuel they have bought for business purposes the VAT charged can be treated as input tax. This can only be done if the business can show that the employee has been reimbursed either:

• for their actual expenditure; or
• by way of a mileage allowance.

The business must also obtain and retain invoices for all fuel purchased by its employees. This means either full VAT invoices or less detailed invoices. You can see guidance here:

VIT55400 - Motoring expenses: road fuel and the private use of cars

Paragraph 9.10 of VAT Notice 700/64 also confirms the need for the business to keep invoices unless the employee purchases the fuel using a fuel cars, credit card or debit card provided by the employer as below:

9.10 Keeping invoices to recover VAT on fuel bought by employees on your behalf and used for business purposes

You need to keep invoices unless your employee buys the road fuel using fuel card, credit card or debit card provided by you as the employer.
You can recover VAT where road fuel is delivered to your employees and paid for by them on your behalf for use in your business. You must reimburse your employees for the cost of this fuel either on the basis of actual cost or by means of a mileage allowance.
From 1 January 2006, you must retain invoices issued to your employees when the fuel is delivered to them. This can be a full VAT invoice or a less detailed VAT invoice. Input tax may only be claimed on the cost of fuel for business use in making taxable supplies. As such, the invoices only need to cover this amount.

Road fuel bought for business

Thank you.

Hi,

If you are making recharges then you would normally be required to charge VAT on this. However, please see the disbursements rules below:

Supplies made by or through agents: other situations

Thank you.