HMRC Admin 25 Response

Hi Autocan Wood,
To check if HMRC have received a claim from the company on your behalf you can contact HMRC here:
Income Tax: general enquiries.
If you think this a fraudulent claim then you would need to report the details to action fraud
0300 123 2040 website www.actionfraud.police.uk.
Thank you. 

Hi samprop3,
we have have asked our Unit Of Expertise Team for Construction and they recommend that a Clearance Request would be necessary for this.
Please provide as much relevant information as possible regarding the nature of the temporary accommodation as part of the request.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you. 

Hi Account.Account Accountant,
Please see the guidance below which gives you the option to use TOMS if you are providing wholesale supplies:
Tour Operators' Margin Scheme (VAT Notice 709/5)

Hi Michael Vidal,
If you have one entity, for example one limited company then you can operate this for VAT purposes using different trading names.
This would mean having only one VAT number but informing HMRC on your VAT application of the different trading names you are using for this one business.
Thank you. 

Hi Michael Vidal,
Input tax can only be claimed where the conditions are met below:
10. Introduction to input tax
Thank you. 

Hi SamSam,
Legally a VAT registered business will only need to raise a VAT invoice if the customer is another VAT registered business.
Please see the guidance below:
16. VAT invoices
However, if you have doubts about the company and you believe they could be acting fraudulently then please see the guidance below:
Report tax fraud or avoidance to HMRC
Thank you. 

Hi BruceF,
Please see the link below which explains when you would need to register for VAT if you breach the £90K threshold.
3. Working out whether you need to register
The guidance states:
If you make taxable supplies in the UK (read paragraph 2.3), you’re liable to register if:
at the end of any month, the value of your taxable supplies in the previous 12 months or less is over the registration threshold
at any time, you expect the value of your taxable supplies in the next 30 day period alone, to go over the registration threshold
In practice this means calculating your turnover over for the last 12 months from  the last day of the month.
In order to calculate this figure you would need to use the tax points for the supplies you have made over the preceding 12 months.
Please see the guidance on tax points:
14. Time of supply (tax point) rules
Please note that an invoice raised while you are not VAT registered will not constitute a tax point as only a VAT invoice will do this and you can not raise a VAT invoice as a non VAT registered business.
So essentially the tax points of your supplies will be when your service is provided unless a payment is received before the service is supplied in which case the payment date will constitute the tax point.
Thank you. 

Hi Andrea Taylor,
Please refer to the guidance here:
Goods that are in the UK at the point of sale
The online marketplace will declare the VAT on the sale to the end customer on their VAT return, this does not need to be declared on your return. However, as you would still be responsible for the import into the UK, you will have a deemed zero-rated sale of the goods imported into the UK to the marketplace which you will need to declare on your VAT return.
As zero-rated box 1 will be 0.00 and the net value will be declared in box 6.
Any import VAT you are reclaiming subject to normal input tax rules would be declared in box 4 and the net value of the import in box 7.
For guidance regarding VAT on services supplied to you please refer to notice 741a:
Place of supply of services (VAT Notice 741A)
In particular sections 6.3 and 6.4.
The supplier would need to determine whether UK VAT is due on their supply.
Where the place of supply is determined to be outside the UK then no UK VAT would be accountable on the supply as this is outside the scope of UK VAT.  
Thank you. 

 

Hi Mert Kaan GUNDOGAN,
If a business will be receiving repayments of VAT, then they may apply to change their VAT return stagger to monthly VAT returns rather than quarterly.
This can be updated in the Business Tax Account in the section “Mange Your VAT” and “Your Business Details”.
For guidance regarding selling goods located overseas via an online marketplace and how VAT is then accounted for please refer to the guidance here:
VAT and overseas goods sold to customers in the UK using online marketplaces
Thank you. 
 

Hi Nazia Rafiq,
Where a business’s taxable supplies reach the VAT registration threshold, they must notify HMRC.
Exports of goods may be zero-rated supplies with VAT at 0% applicable where the conditions in notice 703 have been met.
VAT on goods exported from the UK (VAT Notice 703)
Zero-rated supplies are taxable supplies and count towards the UK VAT threshold.
Please refer to the registration guidance here:
Register for VAT
Thank you.