HMRC Admin 20 Response
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RE: only property rental income and mortgage fee
Hi Cart C,
We will need more information to be able to answer your questions we therefore recommend you call Income Tax: general enquiries at HMRC to help you further.
Thank you. -
RE: Rental imcome
Hi Liz2034,
It is not clear what you mean by the decorator receiving half of your rental income.
I'd recommend you call the tax technicians at HMRC with some basic amounts of renatal income and expenses so we can consider whether you have any income from property first of all.
I am not able to answer your question about Carers Allowance but a call to HMRC may help you find out what is potentially a taxable income.
Income Tax: general enquiries
Thank you. -
RE: UK Business drop shipping to UK Customers from Portugal
Hi Tony Bentley,
It is out of our remit to offer advice on what business model to adopt.
You should speak to courier company to make arrangements.
Thank you.
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Authorised Consignee Temporary Storage
Hi Ben Philipson,
There are 2 ways you can end transit movements at an authorised consignee temporary storage facility.
You can end the movement either:
• when the goods have arrived, at the same time as an arrived (and accepted) import declaration that covers the goods on the Transit Accompanying Document
• by moving the goods to the authorised consignee temporary storage facility, even if an arrived import declaration is not available when the goods arrive
If an arrived import declaration is unavailable, the Transit Accompanying Document serves as the temporary storage declaration. You must keep this in your temporary storage stock account records.
Individual consignments on the Transit Accompanying Document will need separate temporary storage declarations.
Each import declaration for the onward movement of the goods (for example, in free circulation) will need to be submitted within 6 days of the transit goods entering temporary storage.
More information available in Transit Manual Supplement.
Transit Manual Supplement
Thank you. -
RE: Change Address on ToR form
Hi Stephanie Stracener,
You can make additions to an existing application by using below link or contact the helpline.
Make a new application or make additions to an approved application
Imports and exports: general enquiries
Thank you. -
RE: Transfer of Residence Relief
Hi Alfred Chau,
Yes, you can apply for TOR to import personal belongings, more information is on below link.
Transfer of residence to the UK
Thank you.
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RE: Business tax - foreign company with UK resident director
Hi
If you consider that the company is resident in the UK, you must register with Companies House as a foreign entity.
This will then automatically provide a CT UTR with HMRC.
Thank you. -
RE: Rent a car outside UK
Hi Luca Scida',
Please see HMRC's Business income manual for detailed information about what expenditure can be claimed against trading income.
Business Income Manual BIM40000 onwards is appropriate.
Otherwise, you will need to seek the advice of a professional accountant.
Thank you.
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RE: VAT rules for dropshipping
Hi Matt Boer,
If you are dropshipping goods in to the UK over a value of £135 then the VAT liability in the UK will be determined by who the importer of record is in the UK.
If the UK customer is the importer of record then they will be responsible for paying the import VAT and your supply of goods to them will be Outside The Scope of VAT as otherwise they would be paying the VAT twice.
If you are dropshipping goods under a value of £135 then please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
If you are dropshipping goods in to the EU then there may be a requirement to register for VAT in the relevant member states.
The supplier of the goods to you will be making a supply of goods to you in the EU and so you will be making an EU supply to your customer.
The member state(s) where this happens will determine where you will need to register for VAT in the EU.
Please also see the guidance on the Europa website regarding the rules and procedures for the supply of distance sales:
VAT e-Commerce - One Stop Shop
The origin of the goods doesn't affect VAT as the VAT is determined by where the Place of Supply of the goods is deemed to be.
Please contact our International Trade Team to discuss the Rules of Origin and how this may affect the duties payable.
Imports and exports: general enquiries
Thank you.
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RE: NETP Did Not Pay VAT (Reverse Charge)
Hi Amazo,
I'm not sure if you are referring to a situation involving the import of goods below a value of £135.
If you are please see the guidance below:
VAT and overseas goods sold directly to customers in the UK
Thank you.