HMRC Admin 18 Response

Hi,

Please contact the Inheritance Tax team for advice:

Inheritance Tax: general enquiries

Thank you.

Hi,

If you are making a supply of these goods/assetts of the business then  VAT will need to be added to the sale.

The subsequent donation of the proceeds to a charity will not alter the liability of the supply.

Please see the guidance below:

Introduction and liability to VAT

Thank you.

Hi,

I am sorry your application is taking so long to process and for the inconvenience this is causing for you and your business.

We do need to need to contact you as soon as possible to communicate what is happening with your application and whether we require any more information from you.

I would recommend you contacting our helpline again on the number shown in this link:

 VAT: general enquiries

So that we can liaise with the Registration team and set up a call back with you.

Thank you.

Hi,

You would need to contact the seller to confirm this.

If you purchase a book in the UK then it should take on the VAT liability of the goods here which would would be Zero for books.

If Amazon are acting on behelf of a business overseas and the goods are below £135 then it is the responsibility of Amazon to charge the VAT and again in this case it would the be rate of VAT

applicbable in the country where the goods are being imported to and so would be Zero VAT.

Thank you.

Hi,

The rent on residential premises should be exempt from VAT.

Please see the guidance below:

The liability of a supply of land

You would need to challenge this with the landlord as it will be a third party dispute but I would refer the landlord to the above guidance.

Thank you.

Hi,

Unfortunately you can't use the margin scheme for the sale of precious metals.

Please see the guidance below:

VAT margin schemes

Thank you.

Hi,

Please speak with our Charities team as below:

Charities and Community Amateur Sports Clubs

Thank you.

Hi,

If psychologists are enrolled on the appropriate statutory register then their services are exempt when both of the following conditions are met:

The services are within the profession in which you’re registered to practice.

The primary purpose of the services is the protection, maintenance or restoration of the health of the person concerned.

The type of legal entity delivering the service is irrelevant.

Thank you.

Hi,

There would be a relief for the construction of a new build and the VAT liability would be Zero.

However the construction would need to meet the definition of a new build.Please see the guidance below:

Zero rating the construction of new buildings

If you meet this criteria and you buy some of the materials yourself for the build then there is also a DIY Scheme you can benefit from.

Please see the giuidance below:

Claim a VAT refund for a new home or charity building if you're a DIY housebuilder

Thank you.
 

Hi,

Please have a look at:

Tax on foreign income

Thank you.