HMRC Admin 19 Response

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.

Hi,

Yes that is correct. Please see section 5 in the following guidance:

Reverse charge

Thank you.

Hi,

Sorry, we can only answer HMRC questions on this forum.

Thank you.

Hi,

You can only claim the VAT as input tax if you are the importer of record and you receive a C79 certificate in the name of your business.

You can see information here:

Check how to get your import VAT certificate (C79)

Thank you.

Hi,

The CF83 question 12 is to help establish whether a customer has left the UK permanently or temporarily or has been posted by their UK employer.

On page six you base your answer on whether you would be classed as ordinarily resident in the UK at the time you left the UK.

The table on page 7 is a good way to establish if you are ordinarily resident for UK National Insurance.

If you believe you have noted the wrong response and it does not have an impact as you have either been posted or employed abroad, we may write out to you for more information.

Thank you.
 

Hi,

The 1990 to 1991 tax year shows it is being reviewed as you were possibly registered as self employed.

This year is time barred for both Class 2 and voluntary Class 3 national insurance contribution (NICs) payments.

If you paid the class 2 for the 1990 to 1991 tax year and believe it should be qualifying you will need to write to the department.

PT Operations North East England
HM Revenue and Customs
BX9 1AN

If you waived or applied for a small earnings exemption then you will not have needed to pay this tax year.

Thank you.