HMRC Admin 20 Response

Hi,
If you provide services to a business customer in the UK then these would generally be accounted for by the UK business under the reverse charge procedure.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 5. Reverse charge
There is no definitive method to complete an invoice as an overseas customer to a UK business customer.
However best practicee would be to include your German VAT number on the invoice and a statement which clearly shows that the supply is subject to the reverse charge procedure by the business customer.
Thank you.

Hi,

In order to submit a return for a client you would only need to set up an Agent Services Account through which you connect software to submit your clients Making Tax Digital Returns. Please se the guidance below: Create an agent services account Please bear in mind that if you’re a new tax agent, you must first register with HMRC for an agent services account. When your registration has been accepted by HMRC, you can create an account. If you’re already transacting online as an agent with HMRC and have at least one client (for Self Assessment, Corporation Tax, PAYE or VAT), you can immediately create an agent services account. Thank you.

Hi,
If you have purchased goods in GB as a VAT registered business in the UK then you are entitled to recover the VAT as input tax as long as the conditionars met in the guidance below:
VAT guide (VAT Notice 700) 10. Introduction to input tax
Thank you.

Hi,
If you are receiving sevices relating to land/property in the UK then the VAT would need to be charged as the Place of Supply of the Service would be where the land is situated.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 7. Land related services
When you state you are a regisred landlord do you mean you are registered for VAT in the UK?
Thank you.

Hi,
A UK company with an overseas office is liable to UK corporation tax on its worldwide profits, this includes profits from its overseas operations.
However, there are specific rules and provisions to consider, which include, among others:
Residence Test:
A company is considered UK-resident and thus liable for UK corporation tax if it is incorporated in the UK or if its central management and control are exercised in the UK.
Double Taxation Relief
To avoid being taxed twice on the same income, the UK has double taxation agreements (DTAs) with many countries. These agreements generally allow UK companies to claim relief for foreign taxes paid on overseas profits.
Permanent Establishment: The concept of a “permanent establishment” (PE) is crucial in determining where a company’s profits are taxed.
If the overseas office constitutes a PE under the DTA between the UK and the host country, then the profits attributable to that PE may be taxed in the host country. 
Thank you.



 

Hi,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends, these would then potentially be subject to tax.
Further guidance can be found here (Tax on savings interest and Tax on dividends).   
Thank you.

Hi Andy,
You still need to complete the return to show the residence page and confirm that you are non domicile.
Thank you.

Hi,
1. that is correct  
2. there may be cpaital gains to pay as this is seen as a disposal and not a gift at this point, the 'purchase' price is what the original parent paid for it.    
3. yes you will also have capital gains to pay if the value has increased when you come to sell it.
Thank you.

Hi,
Yes if the value of the land has increased since you acquired it.
You will pay capital gains at either 10% or 20% depending in the gain and your level of incomet.
Thank you.

Hi, 
Please refer to guidance at
Tax on foreign income  
Employment Related Securities Manual ERSM20196 - Employment-related securities and Options: what are securities: phantom share plans and
Tax and Employee Share Schemes
Thank you.