HMRC Admin 25 Response
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RE:Early retirement national insurance contributions
Hi Grandad3,
Before deciding to pay voluntary National Insurance contributions, please check your entitlement to the State Pension by applying for a State Pension Forecast.
The Forecast will show your current and future entitlement to a State Pension and you will then be able to decide whether you’d like to pay some voluntary contributions.
You may apply for a State Pension Forecast here:
Check your State Pension forecast
Thank you.
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RE:Paper CF83 versus online
Hi beccakinn,
If you could complete the online version of the CF83 application form our International Team will be able to process it.
If you’ve already sent in the paper version then that’s fine.
Thank you. -
RE:Online NI CF83 - Completed - Next step? Not yet contacted by HMRC
Hi ToBeFair,
If you have not yet received a letter from us about your voluntary National Insurance contributions then may I ask that you call the National Insurance Helpline and they will be able to issue a duplicate to you.
Their telephone number is 0300 200 3500 (from the UK) or +44 191 2037010 (from overseas).
We can however, advise that your Personal Tax Account (PTA) will always show shortfalls of voluntary contributions at the class 3 rate.
If you are able to pay at the Class 2 rate then please use the details shown on the letter rather than use the amounts shown on the PTA.
Thank you.
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RE: Mechanism for paying class 2 NI contributions from abroad
Hi Sharon2,
I can confirm that we will accept payment of your voluntary National Insurance contributions from your mum.
When she sends her cheque she should include a note giving:
- Your name
- Your National Insurance Number
- The tax years that you’d like to pay for
- If she would like a receipt then she should request one in the note
- She should write your National Insurance Number on the back of her cheque
Thank you.
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RE: How do I see a record of my VAT registration application?
Hi Durdana Saleem,
We are sorry you have been unable to reach us about this issue.
If you are not able to contact us via phone you also have the option of using Webchat to make contact.
Our advisor will then be able to email you out a VAT 1 form.
Please see below:
VAT: general enquiries
Thank you. -
RE:exemption from VAT registration
Hi Emma12,
If digital supplies are made to individuals in the UK then there will be a requirement to register for VAT in the UK upon the first sale made.
There will be no exemption on the supply based on the content of these digital supplies.
Please see the link below:
The place of supply of digital services
Defining digital services
Thank you. -
RE: Gibraltar Businesses using eBay.co.uk
Hi ReginaldDuck,
HMRC will only confirm in writing to you that there is no requirement to register for VAT in two instances.
The first instance is where you temporarily breach the Registration threshold and do not wish to register for VAT as your sales will drop below the Registration threshold shortly after.
Please see section 3.7 below:
Who should register for VAT (VAT Notice 700/1)
The other instance is where you make only zero rated supplies and do not wish to register for VAT voluntarily.
Please see section 3.11 below.
3. Working out whether you need to register
For example, if you were importing goods yourself in to the UK and then storing them in a wharehouse for future sales via the marketplace then you would be making a Zero rated deemed supply to the marketplace.
In this scenario you could apply for an exemption as your sales would be at the Zero rate of VAT.
We do not provide a letter confirming that your business does not have to register in any other situation.
Therefore if neither of these excceptions apply to your business then you will need to contact the marketplace place again to discuss this.
Thank you.
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RE:Question about EORI is not link to VAT for customs clearance
Hi William Wu,
If you have not yet received your VAT number then you can apply for a non VAT registered EORI number in the meantime so that you can import goods in to the UK prior to receiving your VAT number.
Please see the link below:
Get an EORI number
Thank you. -
RE:Help filing a VAT Return as a US business
Hi James Sawyer,
As a US company registered for VAT you will be able to enrol for Making Tax Digital and connect to this using appropriate software.
Please see the link here for finding the appropriate software:
Find software that's compatible with Making Tax Digital for VAT
Please see the link below for signing up for Making Tax Digita,#.
If you don't already have a Business Tax Account then click on ' Create sign in details' below the sign in boxes.
If you are having issues please contact our Helpline.
Please see below:
VAT: general enquiries
Thank you. -
RE:Input tax
Hi luis Cardoso,
The input tax should always be recovered in the VAT period in which the VAT was incurred.
If it hasn't been then you are still able recover this VAT as input tax by completing an error correction.
Please see the guidance below:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
Thank you.