HMRC Admin 19 Response

Hi,

You can choose to either claim the fixed rate per mile or the actual running costs. However once you have used the mileage rate basis for a vehicle it must be used from year to year for as long as the vehicle is used. No actual expenditure or capital allowances can be claimed in relation to that vehicle.

The business can only change to or from an actual basis when a vehicle is replaced. The following links give more details and explain when travelling costs can be claimed:

PIM2220 - Deductions: main types of expense: travelling expenses

PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Thank you.

Hi,

The SA notes for completion of Sa106 foreign income show that if you put any amounts on page F 2 and page F 3, you convert the income into UK pounds using the exchange rate at the time the income arose.

If you are not sure, ask your tax adviser or see here:

HMRC yearly average and spot rates

You should strictly use the exchange rate at the time the payment was made or failing that use the monthly exchange rate from the list. If you still disagree with these amounts you will need to contact us in writing.

Thank you. 

Hi,

FHL is not classed as self employment income.

You may want to contact the Childcare Srvice team if you have any further childcare queries.

Childcare Service helpline

Thank you.

Hi,

Yes, any pre trading revenue expenses can now be claimed. You can see guidance here:

PIM2505 - Beginning and end of a rental business: commencement

Thank you.

Hi,

You will need to contact the Pension Service for this information.

Contact the Pension Service

Thank you 

Hi,

Please speak to our charities team who deal with disability goods and adapted vehicles. 

Charities and Community Amateur Sports Clubs

Thank you.

Hi,

If you are selling intellectual services to a business outside the UK then these would be outside yhe scope of VAT determined by the place of supply rules. You can see guidance here:

The place of supply rules for services

Thank you.