HMRC Admin 20 Response

Hi liam Anderson,
Please refer to notice 741a for guidance on VAT on services.
From the limited information provided it appears the supply may be subject to the reverse charge where the ROI business would not charge VAT and instead it is the responsibility of the UK business to account for the VAT instead.
Section 5 of notice 741a provides details on the reverse charge.
Place of supply of services (VAT Notice 741A) 5. Reverse charge
Thank you.

Hi Rainer,
The policy team have advised that the VAT Health Manual on www.gov.uk is up to date.
They have confirmed that the reference to 'orthodontic appliances' was removed from the latest revision of VATHLT2490 as they are not prosthetics as defined in the first line on that page. They advised that they were not referred to in VATHLT 2510.
Thank you.

Hi Joanna,
Please refer to notice 741a for guidance on VAT on services.
From the limited information provided it appears the supply may be subject to the reverse charge where the Italian business would not charge VAT
and instead it is the responsibility of the UK business to account for the VAT instead. Section 5 of notice 741a provides details on the reverse charge.
Place of supply of services (VAT Notice 741A) 5. Reverse charge
Thank you.

Hi Bryan S,
Yes because you have already though about doing this so already planned.
Thank you.

 

Hi Importer 2323,
Please refer to notice 700/12 for guidance on completing a VAT return. How to fill in and submit your VAT Return (VAT Notice 700/12) 3. How to fill in each box on your return  
If you are a UK VAT registered business, are purchasing goods and not being charged any VAT on those items then the purchase would normally be declared in box 7.  
Thank you.

Hi Pensionquery005,
If you've only drawn part of your pension, just complete the P55 to claim back any tax overpaid.
You can find the P55 here - Claim back tax on a flexibly accessed pension overpayment (P55)
Thank you.

Hi David McBride,
You are correct, you will declare your income to the Spanish authorities, as you will be a tax resident in Spain.
Thank you.

Hi MARK CASSON,
Until 5 April 2010, to protect the NI records of students who stayed in full time education for tax years commencing on or after 6 April 1975, regulation 4 allowed a customer to be credited with Class 3 NICs, which count for State Pension and, up until 6 April 2017, bereavement benefits.
These starting credits could be awarded for the full three tax years containing their 16th, 17th and 18th birthdays, whether or not the young person was in full time education, and were recorded on their National Insurance account.
If your period at University was after 18 years of age , no further credits would be due.
You will not be able to make good the 3  year period as it is too late, however you can ask for a pension forecast (if not already state pension age ) as you may already have enough Qualifying years for State pension.
Thank you.

Hi Robert Kerr,
Please refer to the following Guidance - Tax on foreign income
Thank you.

 

Hi Robert Kerr,
You will pay tax in the country you consider yourself tax resident and it is up to you to determine which country that is.
Thank you.