HMRC Admin 19 Response
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RE: VAT on empty property renovation
Hi,
If work is carried out on a property which has been empty for more than 2 years then lanscaping and professional services would be 20% VAT. Please see the guidance below:
Reduced rating the renovation or alteration of empty residential premises
Thank you. -
RE: VAT Registration Assessment
Hi,
Your taxable turnover for VAT registration purposes is the total of your taxable supplies you make in the UK. If you are being charged commission by other businesses then this is not your turnover as these would constitute purchases. You can see the guidance here:
VATREG02300 - Basic principles of registration: meaning of taxable turnover
Working out whether you need to register
Thank you. -
RE: Import VAT on self-imported goods
Hi,
It is difficult to comment on the VAT rules of a different country.
There would be specific rules for a Dutch company exporting goods and if these rules are met then they would be able to zero rate the export of the goods to the UK. When the goods arrive in the UK then there will be import VAT charges to pay on the goods. You can see guidance here:
Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
You would need to contact the Dutch company regarding the liability of the Dutch VAT and the rules which they would have to follow in order to treat this as a zero rated Dutch export.
Thank you. -
RE: Direction of supplies: Payment of another party’s legal costs
Hi,
We would say that the guidance would still stand in this scenario:
VATSC11534 - Supply: Direction of supplies: Payment of another party’s legal costs: Agreement with the Law Society's Revenue Law Committee on VAT in respect of third party cost payments
This would mean that the debtor would only be responsible for paying the net amount of your professional fees and your client would be able to recover the VAT element of this if they are a fully taxable business.
Thank you. -
RE: NETP - Amazon VAT liability and VAT not registered in time.
Hi,
If you are a NETP and selling goods to UK consumers via a marketplace and the value of the goods is under £135 then the marketplace have the reposonsibilty to account for the VAT.
If you sell goods from a UK wharehouse via a marketplace then the marketplace are responsible for the VAT regardless of the value of the goods. You can see the guidance here:
Outline of the changes
You can backdate your VAT registration up to 4 years.
As long as you are a NETP then there will be no VAT to account for by your business as this will be done via the marketplace.
You are entitled to recover VAT incurred on your purchases from the date of your registration as long as the conditions are met as per the guidance here:
Introduction to input tax
Thank you. -
RE: Only Self Employed (Ad-hoc) outside UK
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RE: Rental and dividend incomes
Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve.
You are able to contact our Self Assessment team for advice.
Self Assessment: general enquiries
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you. -
RE: Self assessment submission - foreign income, rental income and interest income
Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve.
You are able to contact our Self Assessment team for advice.
Self Assessment: general enquiries
Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you. -
RE: 16 year old Tax Code - untaxed Savings
Hi,
Unfortunately, it is not possible to check individual tax records through this forum, if you have a question which relates to your personal tax situation or tax code please contact our Income Tax team:
Income Tax: general enquiries
On this page you will also see a link to the personal tax account which may be the quickest way to review information relating to pay and tax history, tax codes and how to change them.
Personal tax account: sign in or set up
Thank you.
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RE: Salary Sacrifice: tapered pension allowance calc
Hi,
Unfortunately we can not comment on individual circumstances. You will need to contact us by webchat or via phone, see link:
Self Assessment: general enquiries
Thank you.