HMRC Admin 19 Response

Hi,
When completing the VAT application it is important to decide whether you are a UK established business or a non established business. If you have a company in the UK which is incorporated in the UK with Companys House then you would be a UK established business if the company is able to make or receive business supplies at its registered business address. A registered, serviced or virtual office alone is not enough to create a business establishment.
Therefore, if you have no physical presence in the UK you would be classed as a NETP and so select the option 'The business has no fixed establishment in the UK or Isle of Man'.
If you are a NETP, then we can accept your personal or business address overseas or you can appoint a tax representative. You can see guidance here:
Non-established taxable persons — tax representative and agents
Thank you.

Hi.
Yes, as long as your customer is a business, then this is correct.
Thank you.

Hi,
The reverse charge would apply if your business belongs in the UK and you would complete the boxes on your VAT return as you have stated. However, if you are a n established taxable business, then your business will not belong in the UK and so the reverse charge will not apply. The guidance states:
The reverse charge applies where:

The place of supply is the UK
The supplier belongs outside the UK
You belong in the UK
The supply is not exempt (this includes exempt supplies subject to an option to tax)
For supplies not within the general rule, you’re VAT registered in the UK

You can see guidance here:
Reverse charge
Non-established taxable persons — basic information
Thank you.

Hi.
You would need to write to us, as this would need the contribution of officers in the compliance team to confirm whether the records you have available are acceptable for treating this VAT as your input tax.
VAT: general enquiries
Thank you.

Hi,
Please contact the online helpdesk team for advice.
Technical support with HMRC online services
Thank you.
 

Hi fishfishfish,
You can see guidance here:
RDRM31030 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: What is the Remittance Basis?
Thank you.

Hi,
For the original question on this thread:

1. No, you cannot.
2. Yes, you can.

Thank you.

Hi,
No, relief is only due in the tax year the contribution is paid. You will need to amend the 2023 tax return.
Thank you.

Hi,
The link to the archive is here:
How to complete your tax return for Self Assessment
Thank you.

Hi,
If you are referring to a UK tax return, no, it is UK income.
Thank you.