HMRC Admin 20 Response

Hi Lauren Allison,

Please refer to guidance at Living or working abroad or offshore: detailed information.
You will need to consider if you are tax resident in the UK or not by checking your status. A link is included in the above.

Thank you.

Hi kjmr,

If the overseas company sell goods below a value of £135 and they use a marketplace then it is the responsibility of the marketplce to charge and account for the VAT over to HMRC.
If the goods are over £135 and the goods are sent directly from overseas then it would depend who the importer of the goods is.
If the customer is the importer of the goods then they will pay the VAT themselves.
If the overseas company is the importer then they will pay the import VAT and then make a domestic sale plus VAT to the customer.
If the goods are over £135 are already in the UK then it will still be the reposnsilbility of the marketplace account for the VAT on this.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

Thank you.

Hi Neelam2023,

If you were dealing purely with reverse charge transactions then you would expect box1 to be exactly a fifth of the figure in box 6.
If all of your other sales figures which appear in box 6 are 20% VAT supplies then overall the box 1 figure should be exactly one fifth of the box 6 figure.
This would only be different if you have 5% or 0% sales for example and then the box 1 figure would not have the same relationship with box 6.

Thank you.

 

Hi D11xon,

Please contact our Helpline on 0302003700 so that we can look into your records to see why this has happened.

Thank you.

Hi CB Taxteam,

You can amend invoices and correct errors up to 4 years in the past so if you are satisfied that the company was VAT registered at the time the supply was made you can issue a credit note for this supply and recover the VAT which you paid to HMRC.
I would recommend keeping evidence in your records to show that the company were VAT registered at the point of your supply to support the supply being subject to the reverse charge by your business customer.

Thank you.
 

Hi Kam Mc,

If you are making both taxable and exempt supplies and you incur input tax in relation to these then you are partially exempt.
The partial exemption method is done over a year, however there will be periods in which you will be making only taxable supplies or only exempt supplies.
As long as you only recover the VAT relating to the taxable supplies via the methods described below then that's fine,
3. How to calculate how much input tax you can recover

Thank you.
 

Hi Mark B,

We would need more informaiton to advise on this, can you please contact the helpline on 0300 200 3200.

Thank you.
 

Hi jcgillies,

You would need to correct the error in the software that sent the submission so if incorrect information was reported in 23/24 you will need to correct this year as well as the previous.

Thank you.
 

Hi Paul Teixeira,

The P11D/P11D(b) amendments are now only processed via your business Government Gateway account.
You can find guidance on how to correct P11D/P11D(b)'s online here: Expenses and benefits for employers.
If you have any trouble accessing the system, please contact the Online Services Helpdesk on 0300 200 3600.

Thank you,

Hi deborah bruce,

When you no longer require a PAYE scheme, you should send an EPS including the cessation date via your payroll software.
If you do not have access to the software or it will not allow for the cessation date to be entered, you can contact the Employer Helpline
on 0300 200 3200, and an adviser will be able to cease the scheme over the phone.

Thank you.