HMRC Admin 18 Response

Hi,

Sorry, we can only answer HMRC questions on this forum.

Please contact the DWP for advice.

Thank you.

Hi,

If you are supplying consultancy services to a business overseas then this should be Outside The Scope of VAT as per the following guidance:

6. The place of supply rules for services

If you are recharging expenses as part of this supply of consultancy then  the recharges would normally follow the main supply of consultancy services meaning both the consultancy and the charge of expenses would be Outside The Scope of VAT.

Thank you.

Hi,

Apologies for the problems you are having.If you have had a late payment penalty for VAT then the penalty, VAT period, amount and reference should always show on our system..
If this is a VAT payment and you need to make the payment in the next couple of days then make the payment to the VAT bank account and quote your VAT number as the reference on the payment.This will then be allocated against your VAT account:

Pay your VAT bill

Thank you.

Hi,

Please see the reporing requirements below:

Box 1
Include the VAT due in this period on imports accounted for through postponed VAT accounting. You can get this information from your online monthly statement, or you must estimate the amount if you delayed your import declaration and do not have a statement.

Box 4
Include the VAT reclaimed in this period on imports accounted for through postponed VAT accounting. You can get this information form your online monthly statement, or you must estimate the amount if you delayed your import declaration and do not have a statement.

Box 7
Include the total value of all imports of goods in this period, not including any VAT.

Complete your VAT Return to account for import VAT

Thank you.

Hi,

If an overseas seller is storing goods in the UK and is using a marketplace to facilitate the sales and makes a supply to a VAT registered business in the UK then the marketplace is not responsible for accounting for the VAT.

In this scenario you will provide your VAT number and the overseas company will need to charge you VAT on the sale.

Please see the following paragraph:

Online marketplace liability will not apply to business to business sales where the goods are in the UK at the point of sale. The business recipient will need to provide a valid UK VAT registration number to show that the supply is business to business sale. If this is not provided the sale should be treated as a business to consumer transaction. Where a valid VAT registration number is provided the supply will be from the overseas online marketplace seller, rather than the online marketplace, to the business recipient and will follow existing VAT rules. There will be no VAT reverse charge applied to this transaction.

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

As VAT is being charged on the sale they will have an obligation to provide you with a VAT invoice so that you can treat the VAT as your input tax:

16. VAT invoices

If you do not receive VAT invoices from overseas businesses in this scenario I would contact the businesses directly.

Thank you.

Hi,

If you have purchased a commercial property and you have placed an Option to tax on the property and make taxable supplies of rent then there is an entitlement to recover the VAT as input tax.

Please see the guidance below:

Introduction to input tax

The output tax to pay over to HMRC would be the VAT you charge on the rent. 

Sorry but we aren't able to deal in actual figures.

Thank you.

Hi,

It does depend where you are sending the goods from. If you are based in Northern Ireland and you dispatch goods to a VAT registered business in Southern Ireland then it should be a zero rated sale if you have their Southern Irish VAT number and evidence of the goods moving there.

Please see the guidance below:

Zero-rated supplies to VAT-registered customers in an EU member state

If you are in Wales, England or Scotland and send goods to Southern Ireland then this will be a zero rated export and you will not need the customer's VAT number.

Please see below:

Conditions and time limits for zero rating

Thank you.

Hi,

Yes the Registration threshold is currently £90K for companies established in the UK and making taxable supplies in tthe UK.
If your business belongs outside the UK then there is no threshold and so it would mean registering for VAT when your first sale is made.

Please see the guidance below:

9. Non-established taxable persons — basic information

If you belong overseas and you are importing goods over a value of £135 and you are the importer of the goods in to the UK then you will be making taxable supplies here and so would need to register for VAT straight away.

If you are importing goods above a value of £135 and you are not the importer of the goods then there is no requirememnt to register for VAT.

If you are sending goods to the UK below a value of £135 to consumers in the UK then there will be a requirement to register for VAT immediately unless a marketplace is facilitating the sale of the goods.

Please see the guidance below:

Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Thank you.

Hi,

A number of factor would need to be taken into account. Guidance is at:

Private Residence Relief (Self Assessment helpsheet HS283)

and

Capital Gains Manual

If after reading the guidance and further information is required you will need to contact us direct on telephone number provided in this link: 

 Self Assessment: general enquiries

Thank you.

Hi,

You will show total gains and total losses on the return but box 47 will be the net amount.

Thank you.