HMRC Admin 20 Response

Hi Rosina Pullan,

Whether you charge VAT is determined by the Place of Supply Rules 
Please see the guidance below:
6. The place of supply rules for services
If your customer has offices in different countries then for Place of Supply purposes it is important to establish which office is most closely connected to the supply you are making to them.
Please see the guidance below:
4. Establishment most closely concerned with the supply"

Thank you.

Hi Marcus Carter,

If you have claimed input tax on goods and you have these goods on hand when you deregister then you will need to do a stock take of these goods and account for the VAT on your final VAT return.
Please see the guidance below:
VAT Notice 700/11: cancelling your registration

Thank you.
 

Hi DK,

The VAT return needs to be as accurate as possible and boxes 1 and 6 would need to tally and so I would recommend using the method which brings about about the most accurate result.

Thank you.

Hi LeriJam,

Whether VAT would be applicable to sales of services overseas would be determined by the Place of Suppy of Services Rules.
Generally if you provide services overseas then they are Outside The Sscope of VAT.
However there are exeptions, please see the guidance below:
6. The place of supply rules for services
If your services come under the General Rule Services then the nature of the customer ie consumer or Business will also need to be taken in to account.
If the supplies are deemed to be Outside The Scope of VAT then these supplies would not go towards yout taxable turnover.

Thank you.

Hi DK,

I would recommend using the method which gives the most accurate amount of VAT to pass over to HMRC.
Please see information regarding rounding down amounts on invoices:
17. VAT invoices for particular situations

Thank you.

Hi Noone,

If you have paid foreign Capital Gains tax it will be on both, if filling online, tick yes to claim foreign tax credit relief on capital gains. if not, its just on the capital gains page.

Thank you.

Hi Sumanth Kumbargere Nagraj,

As you are working on a dependant visa, you will have got a full list of what you can and cannot do when you received your successful application, you will need to check this to see if you can still continue to work remotely.
If so, you will need to register for self assessment and declare your income as foreign income - Tax on foreign income

Thank you.
 

Hi Gordon Stewart,

There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.  
Further guidance can be found here (Tax on savings interest and Tax on dividends).

Thank you.
 

Hi Saji Li,

Your residence is for you to determine based on the guidance available -
RDRM12000 - Residence: The SRT: Split year treatment.
you can also refer to
check your UK residence status

Thank you.

Hi Howard Agutter,

Q 1. If I go ahead with the sale and contracts are exchanged between TR1 application and completion, am I solely responsible for CGT or would HMRC accept retrospective joint ownership? 
A 1. As you would also need to notify HMRC of the transfer, it won't be done retrsopectively and if the property is in your sole name, you would be liable for all the capital gain. 
Q 2. If I ask solicitors to expedite the transfer, how quick could this be?   
A 2. We cannot comment on that as you would need to contact HMLR  
Q 3. Should I cancel the sale and lose the buyer until HMLR have completed the transfer deeds? 
A 3. That is a decision for you to make.
Q 4. This situation isn't uncommon, how likely is it to put off buyer's solicitor?
A 4. We cannot comment on that as its not a tax question as such.

Thank you.