HMRC Admin 18 Response

Hi,
Hello as previously advised to contact Annual Accounting to check what period dates are now open, as maybe an issue with your software.
Thank you.

Hi,
Hello if this is an expense in furtherance to the supply your cllient is making then VAT would be applied to the total of thier supplies, it would only be a disbursement if your client was paying but customer was using and enjoying the accommodation refer to notice 700 sec 25.1:
25. Supplies made by or through agents: other situations, any expensed incurred by you client that is part of the supply would have VAT applied. 
Thank you.

Hi, 
I’m sorry but we only appear to have part of your question here. Please can you resubmit the full query so we can look into this further for you.
Thank you.

 Hi,
The VAT guide notice 700 sections 10-13 provide the conditions that must be met in order for a business to reclaim vat as input tax.
VAT guide (VAT Notice 700)
section10 and section 19.5 describes what is acceptable evidence of input tax:
VAT guide (VAT Notice 700)evidence-of-input-tax. Further guidance can also be read in the VAT manual:
VAT Input Tax
If a receipt is in an employees name you would need to be able to show an officer checking the claim whether it still meets the conditions detailed in the guidance above to be claimed.
Thank you.

Hi,
Please refer to notice 709/3 for guidance on the VAT liability of holiday accommodation:
Hotels and holiday accommodation (VAT Notice 709/3)
Guidance on supplies where an agent is involved can be read in notice 700 sections 22-25 here:
22. Supplies made by or through agents
You should contact Airbnb to check the terms of your agreements with them to determine how they are acting for you as there are several scenarios that could apply when an agent is involved in a transactions.
Thank you.

Hi,
I' m sorry you are having issues with both trying to apply for de-registration for your client and getting through to the helpline, i'm not sure why they are unable to locate your client's Vat number and that you are not having returned calls. If you have sent in a compliant due the issues this will be dealt with and aim to get this resolved. The VAT helpline 0300 200 3700 is the only contact currently, if you are requesting a call back from a manager then they should be returning your call. sorry unable to help further on this forum.
Thank you.

Hi Ged,
The conditions that need to be met in order for the renovation of an empty residential premises are shown in our published guidance which the supplier should read and apply to the supply they are making. The guidance they need to refer to is in notice 708 section 8 and this can be viewed here:
8. Reduced rating the renovation or alteration of empty residential premises
We do not issue a confirmation regarding this as it is the supplier’s responsibility to check the guidance and charge the appropriate rate of VAT for the supplies they are making. If the supplier has read the guidance and is still unsure whether the work qualifies, they should contact the VAT helpline on this link: VAT: general enquiries with any specific questions they may have.
Thank you.
 

Hi,
Please refer to the guidance here regarding reclaiming VAT using the DIY housebuilders claim scheme:
VAT refunds for new builds if you’re a DIY housebuilder for information regarding building materials and refer to the section “electrical and gas appliances”. There is a published list of items linked within that guidance which may be viewed here:
Goods and services you can claim for under the VAT DIY Schemee There are various heating and electrical items listed. If an item is not listed and you are unsure whether it qualifies please contact the DIY claims team on 0300 322 7073.
Thank you.

Hi,
 Please refer to notice 741a regarding the place of supply of services.
Place of supply of services (VAT Notice 741A)
You need to determine whether your customer is a business or not for the purposes of receiving your supply and then look at section 6 gives the general rules and exceptions to this. Section 9.7 provides additional rules regarding work on goods which may override the general rule depending on if a private consumer is your customer. As you have advised the vehicles will be exported after your work is done please also refer to section 15 of notice 741a.
Thank you.

Hi,
It will collect whatever is outstanding on the account.
Thank you.