HMRC Admin 19 Response

Hi,
If consultancy services are provided to consumers outside of the UK, then for general rules services, the rule as per section 6.2 would apply.
However, as long as the nature of the services meet the criteria in section 12 then the supply would be outside the scope of VAT if the customer is overseas. You can see guidance here:
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you.

Hi,
We would say that scenario 1 would be the best way to decribe this series of transactions. 
The UK company are making a supply of goods to a Dutch company in the UK so this would be a taxable supply.
The Dutch company are then exporting goods from the UK to Columbia and this would be a zero rated supply of exported goods.
Please see the rules for exporting goods below:
Conditions and time limits for zero rating
As the Dutch company are making a zero rated supply of goods in the UK they could therefore register for VAT and treat the VAT charged to them as their input tax to claim on their UK VAT return.
Thank you.

Hi,
If you are just supplying the materials then the supply would be at the 20% rate of VAT. You can see guidance here:
The VAT meaning of ‘building materials’
Thank you.

Hi Anthonia Ibitoye,
We are sorry your repayment claim is  taking longer than expected. It is important that we do all the necessary checks while processing the claims.
The Compliance Team will be currently reviewing your claims but if you do need to contact our VAT team, then please do so for an update.
VAT: general enquiries
Thank you.

Hi,
If the goods are being sourced by you in the UK and then sold on to a UK customer then there are two supplies taking place and both will need to have VAT attached to them as they are both supplies taking place in the UK.
The other company will charge you UK VAT which you should be able to recover as input tax subject to the rules below:
Introduction to input tax
Thank you.

Hi,
If you have purchased the goods with VAT and sold the goods with VAT, then it would be a case of recovering the VAT as input tax and accounting for VAT on the sale as output tax. Please see the guidance below which explains how to complete each box of the VAT return:
How to fill in each box on your return
Thank you.

Hi,
Can you confirm if these are related to purchases of services you are receiving from overseas? If the services are 'General Rule' services, then they will be subject to the reverse charge from all businesses overseas. You can see guidance here:
Reverse charge
Thank you.

Hi,
We are sorry your repayment claims are taking longer than expected. It is important that we do all the necessary checks while processing the claims.
The compliance team will be currently reviewing your claims but if you do need to contact our VAT team again, then please do so for an update.
VAT: general enquiries
Thank you.

Hi nadog He,
You would need to contact your local council to ask what evidence they can provide you.
Thank you.

Hi,
The customs clearance fee would normally be charged at the zero rate from the shipping agent to the impoter as it is a service relating to an import of goods. However if the importer has itemised the charge separately and is recharging this fee then the liability of this would be 20%. You can see guidance here:
Supplies made by or through agents: other situations
VAT: costs or disbursements passed to customers
Thank you.