HMRC Admin 20 Response
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RE: Paying import VAT on goods sent overseas for refurbishment
Hi,
Please contact our International Trade Team about this as there are special procedures for reimporting goods after they have been worked on overseas:
Imports and exports: general enquiries
Thank you. -
RE: VAT relief on house restoration
Hi Chrissie,
In order to benefit from the reduced rate of VAT in relation to a property being empty for 2 or more years you would need to meet the following criteria:
8. Reduced rating the renovation or alteration of empty residential premises
The guidance states:
You can ignore any use that is:
Illegal occupation by squatters
occupation by ‘guardians’
Non-residential use, such as storage for a business
A ‘guardian’ is a person who is installed in a property by the owner or on behalf of the owner to deter squatters and vandals. They may pay a low rent on terms that fall short
of a formal tenancy. Alternatively, they may be paid to occupy the property.
A ‘guardian’ is to be distinguished from a caretaker or housekeeper who lives permanently on the property. Property occupied by a caretaker or housekeeper is likely to be
furnished throughout.
If the dwelling has been lived in on an occasional basis (for example, because it was a second home) in the 2 years immediately before you start your work you cannot
reduce rate your supply.
Thank you. -
RE: HMRC says they have no record of my self-employment
Hi,
You will need to contact the National Insurance department for details on if and how voluntary payments contributions can be made.
You can contact at National Insurance: general enquiries.
Thank you. -
RE: UK tax liability on a Norwegian state pension
Hi Oldmazda1997,
As a basic rate taxpayer, your tax rate will be a maximum of 20% - UK rate - so any additional tax due on the norwegian pension will already give relief for the foreign tax paid.
Thank you. -
RE: Tax on Gifted Agricultural Land and Asset Treatment
Hi,
Please refer to guidance at:- Capital Gains Tax: what you pay it on, rates and allowances
Thank you. -
RE: Masters' Students Working Hours and Tax Process
Hi anjali,
You would need to check your VISA to see if you are allowed.
Thank you. -
RE: In year and past annual earnings and pension contributions
Hi,
No.
The unused relief is only in relation to avoiding an annual tax charge should you exceed contributions of 60k.
Thank you. -
RE: CGT on Unremitted Gains from RSUs Granted in UK
Hi,
Yes.
You have boughrt them from money earned in the UK but they are based abroad>
Thank you. -
RE: Utilising capital losses
Hi,
Yes you will need to report this to confirm that some of your losses have now been used.
You can do this in writing giving your computation to
HMRC PAYE & Self Assessment
BX9 1AS
Thank you. -
RE: ped diem from abroad
Hi,
The guidance clearly states that the employer must be a UK resident which this would appear not to be. As such, the income will be taxable and then you can claim relevant expenses -
Claim tax relief for your job expenses
Thank you.