HMRC Admin 19 Response

Hi,

We are unable to provide you with an alternative way of checking your personal details on your National Insurance record other than contacting our National Insurance team.

National Insurance: general enquiries

Thank you.

 

Hi Joanne Baker,

You are not able to reclaim the import VAT as input tax without a C79.

We would recommend emailing the C79 Team for a copy but make sure that you give them the correct date as to when the import was made so that they send you the correct C79.
If the entry is not on the C79 then quite possibly the courier has made a mistake on the import entry and would need to correct it

Please email the team on cbc-c79requests@hmrc.gov.uk

Thank you.

Hi,

The guidance states:

For scaffolding supplied for zero-rated construction work the services of erecting and dismantling scaffolding can be zero-rated. Charges for the hire of scaffolding are not covered by the zero rate and are liable to VAT.

The VAT liability of any supply of scaffolding will depend on what is being supplied under the contract in each case.

The hire of goods on its own is not a service that is covered by the reverse charge. Any VAT due on the hire of scaffolding for new build housing work should be accounted for under normal VAT rules.

A contract for the hire, erection and dismantling of scaffolding is within the scope of the Construction Industry Scheme. If the scaffold supplier’s invoice shows separate charges for the hire of scaffold and the cost of the labour to erect and dismantle it, the labour element will be VAT zero-rated as a service carried out in connection with the construction of new build housing.

You can see infortmation here:

Scaffolding on zero-rated new build housing

Thank you.

Hi,

If the supplier of the solar panels is not VAT registered then there is no VAT to claim back from them as they cannot charge it. As the supplier is not VAT registered then they have to pass over the cost, including VAT, which they have incurred.

Unfortunately there is no way to overcome this problem.

Thank you.

Hi,

We are sorry you have been waiting such a long time to get this confirmation.

The number you have stated for the registration unit is correct and so you should persevere with them. We would also recommend emailing them:  vrs.newregistrations@hmrc.gov.uk

Thank you.
 

Hi,

The residence status of a lender does not affect your right to an interest deduction in calculating the profit of your rental business. But where you pay interest to a lender whose usual place of abode is outside the UK, you should normally deduct Income Tax at the basis rate from the payments you make and account for it to HMRC. You can see guidance here:

PIM2064 - Deductions: interest: interest paid abroad

Thank you.

Hi,

When the joint owners of a property are husband and wife, profits and losses are treated as arising to them in equal shares unless both parties have signed a declaration stating their beneficial interests in both the property and the income arising from it differ. The declaration must be made on form 17, both parties must sign the decalaration or the standard 50:50 split will apply. The following guidance provides further information on evidence of beneficial ownership, such as a declaration of trust should be submitted along with the form 17.

TSEM9842 - Property held jointly by married couples or civil partners: Form 17 rule: introduction

Expenses claimed will be apportioned in line with the agreed beneficial interests in the income.

You can see information regarding the expenses incurred at the start of a rental business here:

PIM2505 - Beginning and end of a rental business: commencement

Thank you.

Hi,

If you contact us again and state 'speak to an adviser' when asked why you are calling, we can update your address.

Income Tax: general enquiries

Thank you.