HMRC Admin 20
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RE: Selling car parts from Sweden to the UK as a private individual
Hi jojjoalex,
Please see the guidance regarding the sale of goods to UK consumers below a value of £135:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
When you set up an online account to register for VAT you must set this up as an Organisation and not an Individual as an Individual account is used to set up personal services like PAYE.
So in order to register for VAT as an overseas sole trader please follow the link below:
Register for VAT
Thank you.
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RE: VAT on coaching services from NL to EU individual customer
Hi Giustina,
If you are providing education to individuals in the UK which constitutes a digital service then there will be an immediate requirement to register for VAT in the UK.
Please see the guidance below:
Place of supply of educational services
Defining digital services.
Please see the link for registering for VAT in the UK:
Register for VAT
Thank you. -
RE: EORI Change
Hi Colin Nicholls,
You will need your VAT registered EORI number to be linked to the correct CDS account in order that it brings through the PVA statements and C79's.
Please contact our Online Services Helpdesk on 03002002600 as they may need to remove your old CDS account so that you can create a new one.
You will only be able to view your PVA statement and C79's where the correct EORI number has been used on the import documentation.
Please see the links below for accessing these:
Get your postponed import VAT statement
Check how to get your import VAT certificate (C79)
Thank you.
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RE: VAT recovery charged by Courier
Hi Hasan Ghaffoor,
If your VAT registered client has used a VAT registered EORI number for the import of the goods then they should be able to view a digital C79.
This is the evidence that the client will need in order to treat the import VAT as input tax, please see below:
Check how to get your import VAT certificate (C79)
Thank you. -
RE: VAT on partial self build
Hi Creative24,
If you are building two separate properties which can be sold separetely from one another then the majority of the work that a builder will charge is at the zero rate of VAT.
This should include demolition work and a driveway.
Please see the guidance below which details the conditions for the builder to be able to Zero rate the work:
Buildings and construction (VAT Notice 708) 3. Zero rating the construction of new buildings
Thank you.
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RE: Zero rate of VAT for solar panel products
Hi HarvestTheSun,
If the energy saving materials are only being supplied to you by the company then they should be charged at the rate of 20%.
I would refer them to the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6) 2. Installations of energy-saving materials
Thank you.
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VAT exemption for services that are directly supervised by a registered health professional VAT VAT
Hi Matt,
Paragraph 5.3 refers directly to care services that may be VAT exempt when all listed conditions are met.
The first condition being-
the services are supervised by one of the registered health professionals listed in paragraph 2.1 and the supervisor is professionally qualified to perform and supervise the service.
Services provided by Psychotherapists are not listed in paragraph 2.1 ‘Meaning of a health professional’ therefore the services can not be exempt.
Thank you.
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RE: Timescales for crediting Class 2
Hi Joanie Mansfield,
Unfortunately, without checking your personal records, I am unable to confirm if the payment you made on 07/02/2024 has been received, or provide you with a timescale for the allocation of payments.
Please contact the National Insurance contributions helpline on 0300 200 3500. Lines are open from 8am to 6pm, Monday to Friday.
With regards to your state pension calculation, you will need to contact the Department for Work and Pension for them to check if the extra payments you have made, have increased your pension. Their contact number is 0800 731 0469. Lines are open from 8am to 6pm, Monday to Friday.
Thank you. -
RE: Shortfall in state pension due to Contracted out deductions
Hi eizzil
Unfortunately, you will need to contact the Contracted Out Pension Helpline (COPH) with your enquiry
Thank you. -
RE: How to Pay Voluntary National Insurance Contributions from Abroad
Hi Moray Vincent,
Unfortunately, without checking your personal records, I am unable to confirm if we have received the payment you made on 3 April 2023.
You will need to contact the National Insurance contributions helpline on +44 (0) 191 203 7010. Lines are open Monday to Friday from 8am to 6pm.
I can confirm that voluntary class 2 National Insurance contributions count towards pension in the same way that voluntary class 3 National Insurance contributions count.
However, HMRC cannot provide an estimate of what your pension will be if you pay voluntary National Insurance contributions, you will need to contact the Department for Work and Pensions to obtain this information prior to making any voluntary payments. Their contact number is +44 (0) 191 218 7777. Lines are open Monday to Friday from 8am to 6pm.
Thank you.