HMRC Admin 19 Response

Hi,

You would normally only register for VAT in the UK if you are making supplies here which are over the £85000 threshold. However, if you are a non established trader, that is, have no esablishemt in the UK then you would need to register immediately in the UK if you are making digital supplies to consumers in the UK as there would be no threshold to consider.

However, if you are making digital supplies to a UK based business from Germany then this would be accountable under the reverse charge procedure by the UK business and so there would be no requirement to register for VAT in the UK.

You can see guidance here:

Reverse charge

Working out whether you need to register

Non-established-taxable-persons (NETPs) — basic information

Thank you.

Hi,

As these supplies are exports and the marketplace is responsible for the collections of the overseas taxes then you would treat it as a zero rated export so you put the net figure of the sale in box 6 of your VAT return.

Thank you.

Hi,

Please email the Customs processing team on belfast.pcateam@hmrc.gov.uk, with the details of the record as this department can check the declaration and how it reflects on the C79.

Thank you

Hi,

You would need to treat this oversight as an error correction and so if the value to be adjusted is less than £10000 then you can include it on your next return. If the adjustment is more than £10000 then you would need to send in a VAT 652.

You can see guidance here:

Correcting VAT errors on a return already submitted

Thank you.

Hi,

The guidance at PIM2130  advises that if the customer lets a property below the market rate (as opposed to providing it rent-free), they can deduct the expenses of that property up to the rent they get from it. This means that the uncommercially let property produces neither a profit nor a loss, but the excess expenses cannot be carried forward to be used in a later year.

PIM2130 - Deductions: main types of expense: properties not let at a commercial rent

Thank you.

Hi,

If the mortgage is used on a property within your letting business, then the mortgage interest may be a claimable expense. However, in this case, as the savings are used to offset against the mortgage interest you would normally be charged, this would make it disallowable and only the equivalent of £20 would be claimable, as the savings are prohibiting you from incurring such interest in the first place. 

Thank you..

Hi,

As explained in the previous response, if you were to transfer 99% of the property to your wife, she would then be the legal owner of 99% of the property, with the remaining 1% in your name. With this in mind, it would become a legal agreement and HMRC would expect that as you are incurring the expense of the mortgage payments, that this would be reflected in claiming mortgage interest as well. 

Thank you.

Hi,

You will need to check this with the non resident landlord team.

Non-UK resident landlords

Thank you.

Hi holly.donohue24,

You will need to contact the Let Property Campaign team for further advice.

Let Property Campaign

Thank you
 

Hi,

You will need to contact the HMRC Non Resident Landlord team for further guidance. 

Non-UK resident landlords

Thank you.