HMRC Admin 20 Response

Hi.
Please refer to notice 741a section 6 regarding place of supply rules for services. 6. The place of supply rules for services
If you determine that the place of supply is a country outside of the UK then this would be outside the scope of UK VAT.
You may need to check with the country you are supplying to, to see if this makes you liable to register in that country.
For the UK VAT registration threshold you would need to look at supplies where the place of supply is here in the UK.
Please refer to the guidance here for what should be included when calculating your UK taxable turnover Register for VAT
Thank you.

Hi.
For guidance on registering for VAT please refer to the link Register for VAT
I would also advise you to read the guidance here about selling overseas goods to UK customers VAT and overseas goods sold directly to customers in the UK
Where the consignment of goods from overseas is valued at £135 or less then an overseas business would be required to register for UK VAT and account for VAT
on the supply to a UK consumer.
If the overseas business imports the goods themselves into the UK and then supplies them whilst located in the UK, this would also create a requirement to VAT register.
Please also see  
Check if you need to tell HMRC about additional income
Thank you

Hi.
Sales via an online marketplace may count towards a taxable turnover.
If you require advice on a particular scenario for your business, please post a question providing us with full details of the supply including where the
business is located and where the goods are located when supplied and where they are moving to.
Thank you.

Hi.
For information regarding postponed VAT account please refer to the guidance here: Check when you can account for import VAT on your VAT Return
In particular please refer to this section Using someone to import goods on your behalf
This states “If your business receives goods through the post in consignments exceeding £135 using Royal Mail Group (including Parcelforce where they are not acting as a fast parcel operator) you will not be able to account for import VAT on your VAT Return.”
Thank you.

Hi,
You may have added your VAT online service to an individual tax account rather than a business tax account.
Please contact the online services helpdesk who should be able to assist you further Technical support with HMRC online services
Thank you.

Hi,
The form will be held in our records with the overseas bank details but they do not update onto the VAT account as this can only hold UK bank details.
The overseas repayments team will make manual transfers for any repayments to the overseas bank account.
Thank you.

Hi,
Please refer to notice 708 section 3 here: 3. Zero rating the construction of new buildings
This details when supplies in relation to a new build may be zero rated at 0% VAT. In particular please look at section 3.3.4 regarding demolition.
Thank you.

Hi,
Final VAT returns will either be submitted via your making tax digital software or if this is not available then you should log into your business tax account and
submit the final VAT return through there.
Sending a VAT Return How to send your VAT Return
Thank you,

Hi,
Tax relief would be given on 20% of the interest paid similar to mortgage interest.
Thank you.

Hi,
The costs incurred to secure the property, i.e. boarding and scaffolding would be allowable expenses.
If structural works have been carried out to bring the property back to its original condition, these may be deemed as capital expenses, so would not be allowable costs. Please refer to PIM2030 for further information: PIM2030 - Deductions: repairs: is it capital?.
Thank you.