HMRC Admin 20 Response

Hi Taxquery1,
The deed of trust should confirm that the split also relates to any gain when the asset is sold.
Thank you.
 

Hi,
You would need to review the guidance on statutory residence to determine if you are tax resident in the UK for the whole tax year year and whether split year treatment applies.  
This will help you work out if you need to declare this income in the UK.  
RDR3 Statutory Residence Test.
Thank you.

Hi Caz,
To complete a Self Assessment tax return the savings interest needs to be more than £10,000.
You can check if you need to file a tax return at Check if you need to send a Self Assessment tax return 
Thank you.
 

Hi KBO,
The conditions attached to adding a new member to a an existing VAT group are as below:
6. Changes in the group’s circumstances
Thank you.
 

Hi Kevin,
The conditions for the relief are detailed as per section 8 of Notice 708:
If you carry out work to an existing building you will normally have to charge VAT at the standard rate. You may be able to charge VAT at the reduced rate
of 5% if you’re renovating or altering either:
an eligible dwelling that has not been lived in during the 2 years immediately before your work starts 
8. Reduced rating the renovation or alteration of empty residential premises
As the scenario you describe is not suitably covered in the guidance I would recommend applying for a VAT Clearance.
Please see the guidance below:
Find out about the Non-Statutory Clearance Service
Thank you.

Hi,
I would contact the supplier to confirm whether the UK VAT has been charged correctly.
If an overseas business is providing services of this nature then the VAT would normally be accounted for by the purchaser under the reverse charge procedure.
Please see the guidance below:
5. Reverse charge
If the Irish company are supplying consumers in the UK then they would need to charge UK VAT on these supplies but if they are charging businesses then the reverse charge would apply and no UK VAT should be charged
If the supplier has charged you UK VAT incorrectly then they would need to correct this with you.
Thank you.

Hi,
Please see the conditions below for treating any VAT incurred as input tax for your business:
10. Introduction to input tax
32. Apportionment of tax between business and non-business activities
Thank you.

Hi,
If you ship goods to the UK from the EU of a value over £135 and your customer is the importer of the goods then the customer will account for the VAT and there will be no requirement for you to register for UK VAT.
However if you import goods over a value of £135 and you are the importer of record for these goods then you will be making a supply of goods in the UK and there will be a requirement to register for VAT and to charge VAT on these supplies.
Please see below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
Thank you.

Hi,
Please see the guidance below:
VAT on movements of goods between Northern Ireland and the EU 3. Supplies to VAT registered customers
Thank you.

Hi,
This is correct.
The overriding criteria for reclaiming VAT incurred prior to registration is detailed in the link posted .
If the address was not yet established when these invoices were received then alternative addresses used on these invoices is acceptable.
Thank you.