HMRC Admin 20 Response

Hi Zheting Zhang,
We will need to speak to you so that we can investigate this payment and possibly put a trace on it.
The lines are busy, however if you call us on 0300 200 3700 when the helpline opens at 8 then you should be able to speak to an advisor.
Thank you.
 

Hi vivacity,
Please refer to notice 700/11 section 3.4 for guidance on deregistration dates
3. You’re registered because you make taxable supplies in the UK
This advises that you should carry on charging and accounting for VAT until HMRC confirms that your registration has been cancelled.
Section 8 also explains what will happen when you apply to cancel a VAT registration
8. What will happen when you apply to cancel your registration
Thank you.

 

Hi Amazo,
You have referred to the correct guidance to define a UK established business but it would be the decision of the client to determine whether or not they are UK established or a NETP.
Thank you.

Hi Amazo,
A vat registered business may apply to join the flat rate scheme where it meets the conditions in notice 733 (Flat Rate Scheme for small businesses (VAT Notice 733))
However if a business is only making zero rated supplies they would end up paying VAT to HMRC on supplies where they are not collecting VAT and as such the business may be losing money by being on the flat rate scheme.
Thank you.

 

Hi JKRF,
We are only able to accept one VAT return submission for a return period.
As such the accounting data would need to be consolidated by yourselves first and then submitted to HMRC.
Thank you.

Hi AmazonNETP,
It is important to establish whether you are an established UK business or a Non Established Taxable person.
Please see the guidance below which explains this difference:between these two statuses:
Who should register for VAT (VAT Notice 700/1) 9. Non-established-taxable-persons (NETPs) — basic information
If you judge that you were a Non Established Business prior to your Registration date then there would have been a requirement for the marketplace to have accounted
for VAT on your sales .
The marketplace will be accounting for this VAT over to HMRC and so I would contact the marketplace to discuss this payment.
If you judge that you are a NETP then you would need to consider whether you would need to register for VAT or whether there would be an advantage to registering for
VAT if you are making supplies of goods which are in the UK at the point of sale.
Please see the guidance below:
VAT and overseas goods sold directly to customers in the UK Goods that are in the UK at the point of sale
If you determine that there is no requirement to register for VAT then you should look at cancelling your VAT registration and completing an error correction for the VAT which you have paid over to HMRC incorrectly since VAT registration.
Please see the guidance below:
VAT Notice 700/11: cancelling your registration
4. Correcting VAT errors on a return already submitted
Thank you.
 

Hi K Bevan,
Please see the guidance below:
IMPS05200 - Valuation for import VAT: exceptions to the normal rules: permanent imports: works of art, antiques and collectors’ items
As regards recovering the incorrect import VAT charged please contact our International Trade Team:
Contact HM Revenue & Customs
Thank you.

Hi Karl Buckle,
It appears that the customer is assuming you are VAT registered.
As you are not VAT registered then you can not charge VAT on your supplies and so you would need to communicate this to your customer.
Please see the guidance on charging VAT below:
4. The basic rules for VAT
Thank you.

 

Hi MKL,
If you need to register for self-employment as part of your self-assessment you can either register at the link below, call the self-employment helpline or by using your Personal tax account to use our web chat services. If you have not done this already. 
Working for yourself
Your employment will be ended via the P45 and you can discuss any help on how to place your leaving date on your self-assessment with that helpline - 0300 200 3310.
If you need to discuss your employment ending for any issues with your employer, please call the pay as you earn helpline - 0300 2003300.
Self-employed helpline:
Number - 0300 200 3500
Overseas - + 44 191 203 7010
Open - Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Thank you.

Hi TFS,
If you have paid NI in every payslip in a tax year 06 April to the 05 April into the next year and without a break in employment, then you should be covered for National insurance.
If your pay fluctuates then this may affect your qualifying tax year. The self-assessment record may also need to be checked by an advisor.
Please contact the national insurance helpline so they can investigate the tax year for you.                                
If you have access to a Personal tax account, you can view your NI record and chat to an advisor through our web chat services.
Number - 0300 200 3500
Overseas - +44 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays.
Thank you.