HMRC Admin 17 Response
Joined: 1/20/2021
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RE : Rent a room scheme
Hi ,
As the actual income is over £2500 you still need to complete a tax retrun to show that you are claiming rent a room relief
for the income to be tax emempt.
You cannot claim any other rental expenses if using this scheme .
Thank you . -
RE : Correct taxable income for high earner child benefit charge
Hi ,
The taxable benefits are included in the code to deduct tax due.
On the Self Assessment you will still need to inlcude the taxable benfits as shown on your P11d and
will get the credit for the tax deducted at source as shown on your P45/P60.
Thank you . -
RE: Zero rate of VAT for solar panel products
Hi ,
The Zero rated relief for energy saving materials only applies to the installation of these energy saving materials and
not to the servicing/repair of these materials.
Please see below:
Energy-saving materials and heating equipment (VAT Notice 708/6) .
Thank you . -
RE : Detox tea zero rate or standard
Hi ,
I would recommend requesting a VAT clearance in order to receive a definitive ruling for this product .
Please see the guidance below:
Find out about the Non-Statutory Clearance Service .
Thank you . -
RE : VAT rate for renewable energy service and repair
Hi ,
The Zero rated relief for energy saving materials only applies to the installation of these energy saving materials and
not to the servicing/repair of these materials.
Please see below:
Energy-saving materials and heating equipment (VAT Notice 708/6) .
Thank you . -
RE : VAT Repayment just slow?
Hi.
If we receive a repayment return then suitable checks will have to be made prior to the authorisation of the repayment.
If you have already called the Helpline on 03002003700 then a referral would have been made to the Compliance Team dealing
with your request and they will be in touch with you if necessary.
Thank you .
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RE : vat restaurants
Hi ,
A VAT invoice is required as evidence to reclaim the VAT as input tax.
If the value of the goods/services is below £250 then a simplified invoice is acceptable for input tax recovery.
Please see the details required on a simplified invoice:
VAT guide (VAT Notice 700) .
Thank you . -
RE: Online chat opening hours
Hi ,
You need to contact the business service help desk, we are unable to advise .
You can contact them on 0300 200 3600 .
Thank you . -
RE : Strike off
Hi ,
Striking the company off is dealt with and managed by Companies House, we cannot advise.
All I can is say that you CT matters must be up to date, all returns will need to be filled up to date of cessation
and any liabilities paid.
Thank you . -
RE : Correcting Ltd Company Returns
Hi ,
Amendments to a Company Tax Return must be submitted two years from the end of the relevant Account Period. After this period it is no longer possible to submit an amendment and any existing self-assessment will be left unchanged.
To pursue an error you may wish to consider a claim under Schedule 18 of the Finance Act 1998 Para 51 and SACM12005 –
Overpayment Relief.
To claim, please follow the format set out in SACM12150 - Overpayment relief: Form of claims - Overpayment relief: Form of claims -
HMRC internal manual - GOV.UK The best place to find government services and information .
Submit your Income Tax Self-Assessment based on the calculations for the current year on the corrected position from the prior year.
Do not offset incorrect losses or carry forwards from the uncorrected return.
You should also explain your adjustments in the “additional information” section of the Tax return.
State clearly that the figures account for the correction of the previous return.
Thank you .