HMRC Admin 19 Response
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RE: No C79 record of goods imported from EU
Hi,
If you import goods from outside the UK and the courier uses your EORI number on the import documentation then this should produce a C79. The method by which you receive the C79 depends on whether the courier has used the CHIEF system or CDS to import the goods.
You can see guidance here:
Check how to get your import VAT certificate (C79)
If you have not receiced a C79 then there are normally two reasons for this, either the courier has not used the correct EORI number when completing the import documenation or the C79 has been produced but not reached you.
If you have been in touch with the C79 Team then we would recommend contacting your courier to establish any errors they may have made in the process of importing the goods.
Thank you. -
RE: updated VAT number can't register for MTD
Hi,
You will need to contact our VAT team so they can check your account.
VAT: general enquiries
Thank you. -
RE: Different VAT % invoice
Hi,
The following guidance explains what must be displayed on a VAT invoice:
VAT invoices
Thank you. -
RE: Government Gateway ID linked to disolved company
Hi,
If you can access the old account you can remove the old VAT number from that account under add or remove service and you can add your new VAT number or you can set up a new account for the new VAT number.
Your date of registration will be on your certificate. If you do not have your certificate please ccontact our VAT team and they can oder one for you.
VAT: general enquiries
Thank you. -
RE: VAT on leaseholder repairs
Hi,
It would depend on the agreement that you have with the council. You can see guidance here:
Service charges and residential accommodation
Thank you. -
RE: Are freelancers legally required to set up VAT?
Hi,
You only have to register for VAT once your turnover reaches £85000 in a rolling 12 month period.
However, you can voluntarily register if you are making taxable supplies. You can see guidance here:
Working out whether you need to register
Thank you. -
RE: VAT when buying Air Source Heat Pump
Hi,
Unfortunately there is no mechanism for you to reclaim the VAT and the supplier will need to charge VAT on the purchase. Please refer to the last paragraph section 2.3 in this guidance:
Installations of energy-saving materials
Thank you. -
RE: Supplier VAT certificates
Hi,
You would need to request to see their VAT certificate as the date of registration will be on there. Unfortunately we are not able to disclose the information.
Thank you. -
RE: Amount in Box 6-VAT return
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RE: VAT Margin Scheme - Export, selling outside the UK
Hi,
You can see information here:
Check if you can use a VAT margin scheme if you import from, or export to, countries outside the UK
Thank you.