HMRC Admin 19 Response

Hi,

If a business rents out reseidential premises then this is exempt from VAT and so VAT cannot be added to the supply whether the supply is the the main trade or not.

An option to tax can only be used for a commercial premises where the opter wants to charge VAT on the rent to the tenants. You can see guidance here:

The liability of a supply of land

The scope of an option to tax

Thank you.

Hi,

If you are VAT registered and use your home for the running of the business and the making of taxable supplies then you are entitled to recover a portion of this as input tax. The apportionment you make would need to be fair and reasonable. You can see information here:

Please see the guidelines below:

Input tax effect on subsistence, staff entertainment and domestic accommodation expenses

You are able to claim a proportion of the household bill against your self employment. The costs claimed must be wholly and exclusively in the performance of your business. You can see guidance here:

Expenses if you're self-employed

Thank you.

 

Hi,

If you are providing services of this nature in the UK to UK customers then VAT would be charged at the 20% rate,

If you are providing the services to individuals in the EU and outside the EU please see the guidance below:

How to determine the place of supply and taxation

The place of supply of digital services

Thank you.

Hi,

The main supply here appears to be repair and maintenance rather than a new installation of energy saving materials. Without a breakdown of the scope and cost of the additional equipment we cannot give a definitive answer on whether the supply qualifies for zero rating. Please request the supplier writes in with full details.

VAT: general enquiries

Thank you.

Hi,

The relief for energy saving saving materials covers the installation of new solar panels and so repair work to existing solar panels would be charged at the 20% rate of VAT. You can see guidance here:

Installations of energy-saving materials

Thank you.

Hi William Wu,

You can import goods from outside the UK without a VAT registration number. However you do need an EORI number to be able to import goods.

Please see the guidance here:

Get an EORI number

Thank you.

Hi axinte catalin,

If you are chasing up the progress on your VAT registration application then please contact our VAT team so we can liaise with the registration team to track the progress of this.

VAT: general enquiries

Thank you.

Hi,

Please contact our International Trade team:

Imports and exports: general enquiries

Thank you.

Hi,

Businesses are allowed to recover VAT incurred prior to registration where the conditions are met below:

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

The structure would be deemed a service and so the recovery of the VAT would follow the guidlines and time limits for services.

Thank you.

Hi,

If you are VAT registered and sell goods outside the UK then these supplies should be zero rated. You can see guidance here:

Conditions and time limits for zero rating

The VAT which you have incurred on these goods is your input tax and is recoverable as long as the criteria below is met:

Introduction to input tax

Thank you.