HMRC Admin 20 Response
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RE: Vat query
Hi Chris,
If it is a Dutch company who are importing the goods in to the UK and they are the importer of record then they will own the goods in the UK.
When the Dutch company then make their onward supply in the UK they are making a UK taxable supply and so there would be a requirement for them to register for VAT in the UK and charge VAT on these sales.
Please see the guidance below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
Thank you. -
RE: Double taxation tax relief (DT Individual Forms)
Hi,
No, it must be posted.
Thank you. -
RE: Capital lose
Hi,
As it is your main residence, it is sold at a no gain/no loss for tax purposes so you cannot use the loss.
Thank you. -
RE: Non resident UK national regular incoming transfers
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RE: Declaring inheritance
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RE: NRL1 Form
Hi,
Please try Apply as an individual to receive UK rental income without UK tax deducted
Thank you. -
RE: Capital gains tax on principal house but then rented whilst living abroad
Hi,
Please refer to HS283 Private Residence Relief (2024) and in particular section 3.7 example 6.
Thank you. -
RE: Changes to CGT in Autumn Budget 24
Hi,
It will be determined by the date of sale.
Thank you. -
RE: QROPS 5 Year Tax Rule
Hi John NZ,
Since 6 April 2017, you need to have been resident outside the UK for 10 consecutive tax years before you can access a QROPS pension (before April 2017, the requirement was five consecutive tax years).
However, even if you satisfy the 10-year rule, you may still fall under UK tax rules if you withdraw from a QROPS within five years of switching from a UK-based pension.
Thank you.
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RE: A company exempt from VAT UK registration and exceeding the registration threshold
Hi,
Although all of your supplies are exempt there will still be a requirment to register for VAT in the UK if the reverse charges go over the VAT Registration threshold.
The guidance states:
If you belong in the UK but are not already UK VAT registered and you receive supplies of B2B general rule services from overseas suppliers (that are treated as supplied where the recipient belongs), the value of those supplies must be added to the value of your own taxable supplies when determining whether you should be registered for UK VAT. Even if you make no taxable supplies yourself you may still be required to register if the value of general rule services received from overseas suppliers exceeds the registration thresholds.
Place of supply of services (VAT Notice 741A)
Thank you.