HMRC Admin 17 Response
Joined: 1/20/2021
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RE : Certificate of Residence
Hi.
This wouldn't ordinarily be required for receiving services from overseas.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) .
Thank you . -
VAT exemption on supervised health providers
Hi.
Health and Care services can be exempt VAT supplies when they are supervised by a registered health professional.
As per the guidance you are referred to please see the conditions which would need to be met:
Care services provided by any person who is not a registered health professional, are ‘directly supervised’ for the purposes of the VAT exemption, when all of the following conditions are met:
The services are supervised by one of the registered health professionals listed in paragraph 2.
1 and the supervisor is professionally qualified to perform and supervise the service
The service requires supervision by a registered health professional, and is provided predominantly to meet the medical needs of a client
The supervisor has a direct relationship with the staff performing the service, and is contractually responsible for supervising their services
a qualified supervisor is available for the whole time that the care service is provided
No more than 2,000 hours per week of staff time are supervised by a single health professional
A supervisor has a say in the level of care to be provided to the client, and will usually see the client prior to the commencement of the care service
The supervisor must be able to demonstrate that they monitor the work of the unregistered staff
Where the conditions are not met, your services are standard-rated, even when performed to meet the medical or health care needs of a client.
Thank you . -
RE: Multiple VAT Rates
Hi.
Please see the guidance below, specifically section 4.8:
Flat Rate Scheme for small businesses (VAT Notice 733) #determining-your-flat-rate-percentage .
Thank you .
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RE: VAT relief on house restoration
Hi.
The VAT registered builder will not be able to reclaim the VAT on purchases made by yourself, they will only be able to reclaim the VAT on goods purchased for their business with a valid VAT invoice as evidence for the reclaim.
The builder should only charge you for 5% VAT for the materials and the labour and you will unfortunately not be able
to reclaim this VAT from HMRC.
Thank you .
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RE : VAT - 744C
Hi ,
When the vessel is imported then it would have import VAT charged unless it qualifies as a qualifying ship as per the guidance you have quoted, Notice 744c.
I would recommend acquiring a commodity code for the item and you can then check any
VAT and duty implications of it being imported.
Please see below:
Trade Tariff: look up commodity codes, duty and VAT rates .
Thank you . -
RE: VAT | Dropshipping | Repayment
Hi.
If there are 3 parties involved and you purchase goods from the supplier then you should be receiving a VAT invoice from the supplier
so you can look at recovering the VAT charged as input tax.
If you have purchased the goods then you will have title to these goods even if you don't take physical possession of them.
You will then be making a supply to the end customer on which VAT would need to be charged as this is a UK taxable supply.
Please see the information regarding VAT invoices:
VAT guide (VAT Notice 700) .
Thank you . -
RE: HMRC FPS Submission
Hi ,
I'm sorry we do not currently have any update on this.
Thank you . -
RE : Revenue-sharing payments tax implications
Hi ,
1. The money paid to your investor would be classed as a dividend and would be treated accordingly.
However, if the investor is sending monmey to your LLP which is then loaned to the Hedge fund to seed it, this would be classed as a loan to a participator and may be chargeable under S455 CTTA2010.
I cannot comment on any VAT implications of the transaction, you should contact the VAT team.
Payments to non UK residents may be subject to withholding tax on any interest .
Thank you . -
Employer PAYE ref format not accepted even though correct
Hi ,
If your paye reference is for example 38/A123 you need to put a 0 at the start so 038/A123 .
Thank you . -
RE : P85 Query around date leaving the UK and last payday in the UK
Hi ,
It is in your own interest to notify HMRC of your change of circumstances to endsure that your tax records are as up to date as possible.
This could save you time and inconvenience in the future.
Thank you .