HMRC Admin 20 Response

Hi
Please refer to VIT32000 - How to treat input tax: pre-registration, pre-incorporation and post-deregistration claims to input tax under regulation 111 Pre-incorporation
Thank you.

Hi.
Yes once you have a VAT registration number you will need to contact the EORI team to set up your new EORI.
Get an EORI number
You will also need the Customs Declaration Service (CDS) online services linked to your new EORI to be able to access postponed vat accounting (PVA) statements.
Get your postponed import VAT statement
Guidance on when a business can use PVA is detailed here:
Check when you can account for import VAT on your VAT Return .
Thank you.

Hi.
The main VAT helpline is 0300 200 3700 and once security questions have been passed they should be able to check the details we have registered for a
business and advise how to correct if anything is wrong.
The number ending 3701 is for online issues such as problems logging into an online account.
The VAT registration team's email address is vrs.newregistrations@hmrc.gov.uk
Thank you.

Hi.
Changing business details is usually fastest when made through the business tax account online.
The options for updating business details can be found here: Register for VAT Changing your details .
If you have already submitted a request you can contact the VAT: general enquiries and they can check on the progress. 
Thank you.

Hi 
Please refer to notice 741a regarding supplies of goods on hire in the UK.
The normal B2B rule is that place of supply is where the customer belongs Place of supply of services (VAT Notice 741A) 6. The place of supply rules for services .
However please also refer to section 13 regarding use and enjoyment rules Place of supply of services (VAT Notice 741A) 13. Use and enjoymentas these override the
general rule and would put the place of supply in the UK, making the hire of a skip to a business to be used in the UK subject to UK VAT.
Thank you.

Hi Sarah,
Please refer to notice 742 section 11.7.6 regarding supplies of gas/electricity from a landlord to a tenant.
Land and property (VAT Notice 742) 11. Service charges on commercial buildings
Where your portion of the gas/electricity is unmetered then the liability normally follows that of your rent, so if you pay 20% VAT
on rent you would be charged 20% vat on the electricity.
Thank you.

Hi 
The domestic reverse charge only applies to standard rated (20%) and reduced rated (5%) supplies not zero rated supplies.
Guidance on the domestic reverse charge can be read here:
VAT domestic reverse charge technical guide and I would advise you to look at the sellers flowchart here:
VAT domestic reverse charge technical guide Flowcharts
The conditions that need to be met in order for a heat pump installation to be a zero rated supply can be found in notice 708/6 here:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you.

Hi SimplyEasy,
Please contact the online services helpdesk  Get help using VAT online services .
There are processes in place to reissue user id’s and passwords as long as the appropriate security questions can be answered.
So please have your VAT business records to hand when you call.
Thank you.

Hi Khalid,
We are Sorry for the delay in getting you a responce.
We have spoken to our Team who are dealing with issues with marketplaces and they have advised for you to contact our Helpline on 03002003700 so that we can open up your records and see if our records for your business are correct.
Thank you.
 

Hi Kateb,
The DT form is not a certificate of residence.
As you are not in the UK a certificate of residence is not applicable as this is only to confirm that you are UK resident and declaring the foreign income in the UK.
Thank you.