Nigel Hoare Hoare

hi Jay, firstly, thanks for your input to this thread.. I need to re-word/explain further this situation: The Works were to install Flooring and Kitchen fittings to 14 "new build" residential Apartments. The 14 Apartments are part of a high rise residential "New Build" of 330 Apartments. 1, The original Flooring and Kitchen fittings had been newly installed. 2, Following the above original installation, but before Practical Completion[PC], and also before Handover, the Client requested for the Kitchen and Flooring to be changed [to meet the Client's own preferences]. The Works were carried to accomodate the Client's individual Specification preferences; and not necessarily an "upgrade" in specification. 3, To put this into perspective : Across the 14 Dwellings, these Works total to £88k. [which averages at £6.3k per dwelling , inclusive of the Costs of Project Management, Labour and all Materials]. 4, All Works were completed before PC and Handover to Client. 5, It was not necessary to apply for Planning Consent, before undertaking these Works to the 14 Dwellings. [The specification of the Flooring and Kitchen fittings, is not "over and above" the specification of the Apartment generally]. 6, The 14 Dwellings, now fully completed and handed over, meet within the specifications and conditions of the Local Authority's Planning Consent. Nigel 

We have recently completed a New Build - being the the Construction of VAT Zero Rated Apartments. During the New Build Construction, our Client requested additional "upgrade" Works to some of the Apartments. These "upgrade" Works were carried out during the Course of the New Build Construction of the Apartments. Can you point me to any Guidance that refers to Client Additional Works. I need to determine whether the Additional "upgrade" Works are either Zero Rated [as carried out during the Main "New Build" Construction Works], or whether the Works are Standard Rated. We need to invoice our Client. Thank You, Sincerely, Nigel H - FCCA

Dear HMRC, I use Basic PAYE tools. All of my Payslips for the current Tax Year [24/25] , show NI letter : "A" . My monthly Salary is £1,048. And £1,048 shows on my payslips accordingly. The Employer [secondary] NIC deduction is £zero . How can this be, as the Secondary threshold for this Tax Year is £758 . Regards, Nigel Wilkes

Dear HMRC.. VAT notice 708 , Copied from paragraph 12.2 "this means that you cannot reclaim input tax on items such as carpets, most fitted furniture, and most ‘incorporated’ gas and electrical appliances." If an electrical appliance is simply plugged in to a normal plug socket, presumably it is not "incorporated" into the Building. I am referring to a conventional fridge/freezer, which is not "hard wired in", and not "plumbed in" . At paragraph 13.3 the meaning of "incorporated" , in this context, is provided. Can we as the Developer [who will be selling newly constructed dwellings to the final occupant], claim input tax on the fridge/freezers, which are not "incorporated" into the building ?

Hi HMRC... Is there a way to access previously submitted CT600's for recent years.. from my online HMRC account?