HMRC Admin 25 Response

Hi F DBNG,
Please contact the VAT helpline. 
Who can take the details of the two registration numbers, check the records and pass the information on to the duplicate registrations team to resolve. VAT: general enquiries
Thank you. 
 

Hi Iz
Please refer to the guidance:
VAT rules for supplies of digital services to consumers
You would need to look at the individual supplies that are being made for the subscription to determine whether you are providing digital services. Paying via a membership or subscription would not affect the situation as it is the supplies you make to the customer for that payment that are relevant.
Thank you. 

 

Hi w.sova,
Please contact the VAT registration unit so they check the details of the applications that you have submitted.
You can email them at:
VAT: registration applications, exceptions and changes
Thank you. 
 

Hi Natalie Yiu,
Please contact the customs advice team using the contact details listed here:
Imports and exports: general enquiries
Thank you. 

Hi Milena,
Please refer to notice 701/14 section 3.7 for guidance on the VAT liability of drinks/beverages.
3. General food products
Many drinks are subject to VAT at the standard rate of 20% as non-alcoholic beverages.
For VAT purposes, a beverage is a liquid commonly consumed to increase bodily liquid levels, to slake thirst, to fortify or to give pleasure.
If a product meets the above condition and is not listed in section 3.7.2 as zero-rated then standard rated VAT of 20% would normally apply.
Thank you. 

 

Hi JW Blueflame,
 Please refer to notice 708/6 for guidance on the VAT rates applicable to installations of energy saving materials and the conditions which must be satisfied in order for an installation to be zero rated:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you. 

Hi Londonquery Charles,
Outside the scope supplies are not the same as exempt.
As long as those supplies you are making to overseas customers would be taxable if made within the UK then this would not affect your ability to recover input tax.
All input tax claims must meet the conditions in notice 700 sections 10 to 13.
10. Introduction to input tax
Thank you. 

Hi CB Taxteam,
There is no further guidance we can refer you to regarding the definition of “authorise the charge to the consumer”.
If you feel the guidance is unclear, please write in to request a clearance based on your specific supplies and circumstances.
Please refer to the guidance on applying for a clearance here:
Find out about the Non-Statutory Clearance Service
Thank you. 
 

Hi JustPuzzled AsAlways,
Please refer to VAT Notice 700 section 19.6.2.
19. Records and accounts
If the items bought are standard rated at 20% then they should be recorded as such in your accounts, however if you do not hold the appropriate evidence for reclaiming VAT as input tax then you should ensure it is recorded as non-deductible so that it is not included in box 4 on your VAT return.
Your software provider should be able to provide guidance on how to do this.
Thank you. 

Hi Gazelle,
It is the fgross figure you will use.
Thank you.