HMRC Admin 20 Response

Hi Mark Harris,
If you are a UK established business and selling products in the UK then there is no requirement to register for VAT unless the Registration threshold is breached.
You can however register voluntarily if you wish, please see the guidance below:
3. Working out whether you need to register
Unfortunately we can't produce confirmation to you that you don't require a VAT Registration and so you would need to contact the marketplace regarding alternative evidence you can provide them.
Thank you.
 

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.
 

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.

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.
 

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.

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.

 

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.

 

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.
 

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.

Hi eizzil
Unfortunately, you will need to contact the Contracted Out Pension Helpline (COPH) with your enquiry
Thank you.