HMRC Admin 20 Response

Hi Alex OPX,
There is no legal obligation to pay the VAT on this as it was not charged at the time of the supply.
However if you are VAT registered and agree to pay the VAT then you would normally be able to recover the VAT as input tax subject the normal rules of VAT recovery.
Please see below:
10. Introduction to input tax
Thank you.

 

Hi 
The deemed supply that an overseas supplier will make to the marketplace is no different to the Zero rate supply of goods,for example printed matter or childrens clothes.
The reason for the deemed supply is that it allows the overseas supplier to be able to register for VAT in order to reclaim the import VAT as input tax even though the overseas trader is not actually making taxable supplies.
Thank you.

Hi Kenneth Beaton,
Your understanding is correct.
Please see the guidance below which explains the conditions which a builder would need to meet in order to charge VAT at the reduced rate of VAT:
8. Reduced rating the renovation or alteration of empty residential premises
Regarding the DIY Scheme and the pocedures for this please see the link below:
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.

Hi Amazo,
If a General Rule Service is charged by an overseas body then it can only be subject to the reverse charge where the UK business customer belongs in the UK.
If the UK business customer doesn't belong in the UK then the reverse charge will not apply and VAT would only be charged if the Place of Supply Rules determine
that the Place of Supply is in the UK.
Please see below:
6. The place of supply rules for services
Thank you.

Hi Matt Smyth,
Whether you have to charge VAT in the UK or have to register in ireland will be determined by the Place of supply of the service being delivered.
Please see the guidance below to determine this:
6. The place of supply rules for services
9. Services supplied ‘where performed’
Thank you.

Hi Michael Thexton,
I'm sorry this is taking so long to resolve.
The problem is about your annual return and so I would recommend speaking with the Annual Team directly on 0300 322 7873
Alternatively the address for the Annual Accounts Team is:
BT VAT,
HMRC,
BX9 1WR
Thank you.

Hi Costin Andrei,
If you are selling digital services to individuals in the UK then there would be a requirement to register for VAT in the UK upon making your fist supply.
Please see the guidance below, section 2.3
Who should register for VAT (VAT Notice 700/1) 2. Basic principles
VAT rules for supplies of digital services to consumers The place of supply of digital services
Thank you.

 

Hi o.zorlu1984,
You receive National Insurance (NI) credits from child benefit up until your youngest child is 12 years old, whilst claiming child benefit.
If you already have fully qualifying years through your employment, the (NI) )credits received for the same years will not increase the amount of years you have.
For example if you were employed for a particular tax year and paid enough class one National Insurance contributions to make that year count towards your pension, and also received NI credits from child benefit, this would still equal 1 qualifying year.
You can check your National Insurance records online to see how many qualifying years you currently have - Check your National Insurance record
Thank you.
 

Hi Steve Thaxter,
The online guidance for completion of the new CF83 and the NI38 will be updated, unfortunately I can not provide you with a timescale for these updates.
With regards to question 28, I would advise you/your clients to enclose a covering letter with the application providing details of all other employments/self-employment abroad i.e. exact dates and names and addresses of employers.
We no longer ask the applicant which rate they are applying to pay, we use the information provided on the application to determine the class of voluntary National Insurance contributions they are eligible to pay.
Your clients can complete form 64-8 to authorise you to be their agent - Authorise a tax agent (64-8)
Thank you.
 

Hi sheila Andrews,
The department who will process your application are currently working on applications received on 8 May 2023.
The forms are processed in date order and you will receive a response in writing.
You can contact the National Insurance helpline to check if your application has been received.
The contact number is 0300 200 3500, lines are open Monday to Friday from 8am to 6pm.
Thank you.