HMRC Admin 20 Response
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RE: VAT Digital Services provided to U.K business (taxable person) by U.S company
Hi,
If you are providing digital services to businesses in the UK then the UK company should be accounting for the VAT on the reverse charge procedure.
This would prevent you from the requirement of having to register for VAT in the UK.
Please see the link below:
Place of supply of services (VAT Notice 741A)
Thank you. -
RE: Does dropshipping outside the UK count towards the VAT threshold?
Hi,
If the goods never enter the UK then all of your supplies are Outside the Scope of VAT and hence there would be no requirement to register for VAT.
You would therefore not be able to provide a VAT number to ebay.
HMRC would not be able to provide you any sort of confirmation that you are exempt from VAT registration in the UK unfortunately.
Thank you. -
RE: Separate Vat Registration required for EU countries?
Hi,
If you are supplying these services to Germany then they will be Outside The Scope of UK VAT.
However they still do need to be reported on your UK VAT return and they would be entered in box 6 of the return.
Please see below:
6. The place of supply rules for services
3. How to fill in each box on your return
Thank you. -
RE: VAT on services supplied to the United Nations
Hi,
The requirement to charge VAT would be based on the Place of Supply Rules.
If you are providing consultancy services then this service would come under the General Rule and so the Place of Supply would be decided by where the customer belongs and whether the customer is receiving the supply for a business purpose.
Please see the links below:
6. The place of supply rules for services
2. Background to place of supply of services
3. Place of belonging
Thank you. -
RE: Mortgage interest tax relief - Residential property in UK
Hi,
No you cannot get tax relief for the mortgage on your own home.
Thank you. -
RE: CGT and probate property value
Hi,
As you have your reply from IHT on the revised value, you can use this for your 'purchase' price when it comes to an CGT as this is your evidence.
Thank you. -
RE: Mismatch of the records
Hi,
I am sorry if you are having issues registering for Self Assessment.
If still not able to register online then you will need to contact HMRC direct to review Self Assessment: general enquiries
Thank you. -
RE: 3 owners want 2 homes?
Hi,
HMRC cannot comment on future events as legislation and/or plans may change.
Thank you. -
RE: Capital Gain
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RE: Are Relief At Source Pension Contributions deductible when Calculating Adjusted Net Income
Hi,
If the pension contributions are taken from your net income then yes they can reduce your adjusted net income Personal Allowances: adjusted net income.
If deducted from your gross pay before your tax is calculated then you will already have received the relief and would already be taken into account in the adjusted net income.
Thank you.