HMRC Admin 18 Response

Hi,

Yes you would need to register please refer to section 5.7

Place of supply of services (VAT Notice 741A)

Thank you.
 

Hi,

The releif only applies to residential accomodation and charitable buildings please refer to section 2.3

Energy-saving materials and heating equipment (VAT Notice 708/6)

Thank you.

 

Hi,

Guidance on completing a VAT return to account for import VAT using PVA can be found here:

Complete your VAT Return to account for import VAT

You will need to include the net value of the import in box 7 and you can obtain this value from the customs declaration that was made for the import of the goods into the UK. If you have an

item on your PVA statement where you are liable to account for the import VAT but not eligible to reclaim the VAT then yes the import VAT will need to be declared in box 1 and the net value

of the import in box 7.

Thank you.

 

Hi,

 Please refer to notice 741a section 5 for guidance on accounting for VAT using the reverse charge.

Reverse charge

The reverse charge is applicable to supplies of services not physical goods that are imported into the UK.

Thank you.

Hi,

Please refer to the guidance on Margin Schemes here:

VAT margin schemess

which advises when an item may be sold using the margin scheme. It is the sellers responsibility to decide whether an item qualifies and whether or not they wish to use the margin scheme for

their sale. Please note that an aircraft cannot be sold using the Global Accounting version of the VAT Margin Scheme.

Thank you.

Hi,

You would need to send a request in writing to see if this can be resolved  BT VAT ,  HM REVUNUE AND CUSTOMS , BX9 1WR.

Thank you.

Hi,

If the goods are never in the UK then they would be outside the scope of UK VAT and would not count towards your VAT turnover.

Thank you

Hi,

You can go back 4 years to correct any errors.

Thank you.

Hi,

 We can only provide guidance regarding UK VAT. Please contact the relevent VAT authority for the Netherlands in which you are making a supply to in order to get advice specific to you and

 their own rules.

Thank you.