HMRC Admin 19 Response

Hi,

If the goods move directly from Asia to the Republic of Ireland and the goods never come in to the UK then the supply is outside the Scope of UK VAT and so no UK VAT is chargeable.

Upon the goods reaching Ireland there will be import VAT charged and so it will then depend on who the importer of the goods is in to Ireland as to whether you are making a taxable supply in Ireland.

Thank you.

Hi,

The C79 will only be produced if the import declaration was made and your EORI number was used on the import declaration. Without the evidence of a C79 Certificate you would be unable to reclaim the import VAT as input tax on your VAT return.

We would recommend contacting the import agent to see if an amendment of the import declaration is possible so that a C79 can be generated. If it cannot then you should contact our import and export team to see in which scenarios an import declaration can be amended.

Imports and exports: general enquiries

Thank you.

Hi,

We are sorry this has happened. If as part of your VAT application you have requested an EORI number then this should have been processed and provided to you.
We will liaise with our Registrations Team regarding this.

Thank you.
 

Hi,

Your employer will pay this income in the 2023 to 2024 tax year and will report it to HMRC.

If they tax it, you will need to complete form P85 to claim a repayment of the tax. If no tax is deducted, then you do not need to do anything.

Thank you.

Hi,

Stock dividends as defined in the legislation are treated as income, so should not be included as dividends from a foreign company box. You can see guidance here: 

SAIM5150 - Dividends and other company distributions: stock dividends: introduction

Thank you.
 

Hi,

Non resident individuals, who have UK interest and, or, dividends, are taxed on the interest and, or, dividends under disregarded income. Your tax liability is calculated and compared against a second calculation of tax liability, that includes disregarded income. The tax liability is then the lower of the two calculations.  

If you have paid too much tax, a repayment can be made and if you have not been taxed enough, then the amount of tax already paid is the tax payable.  

Disregarded income will be calculated when you complete your tax return for UK interest and, or, dividends and also SA109, to confirm that you are not resident and claim personal allowances.  

HS300 covers non residents and investment income: 

HS300 Non-residents and investment income (2023)

Thank you.

Hi,

You can see guidance here: 

Peer to peer lending

Thank you.

Hi,

1. It is for only home, you do not need to own it.  
2. Income from overseas should be declared if it is received when you are resident in the UK. If this applies, you need to show it on the relevant pages for the type of income that it relates to.

Thank you.

Hi,

The value at the time of inheritance would be based on the state of the property to take into account the work needed done. The cost of replacing the kitchen and bathroom are allowable costs to be deducted when working out the gain. You can see guidance and associated links here:

CG15150P - Capital Gains manual: introduction and computation: computation: expenditure: contents

Thank you.

Hi,

You need to have the value at time of purchase and again in 2015, take 50% of each and add together. This is your purchase costs that you then deduct from the proceeds along with any costs and, or, improvements. This is then your gain.

Thank you.