HMRC Admin 25 Response
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RE:Romanian Company looking into starting selling in the UK with a UK VAT number
Hi arpconsulting,
If you are selling goods in to the UK and the value of the goods is over £135 then there will be a requirement to register for VAT in the UK if you are the importer of the goods in to the UK.
If you are dropshshipping goods from the EU in to the UK then again it will depend on whether you are the importer of the goods in to the UK.
If you are the importer in these scenarios then there will be an instant requirement to register for VAT in the UK.
If you are selling goods to individuals in the UK below a value of £135 then there will be a requirement to register for VAT in the UK upon the first sale made.
If you are sourcing the goods from the UK then you will be making taxable supplies in the UK and again there will be a requirement to register for VAT upon the first sale made.
Please see the links to the guidance below:
VAT and overseas goods sold directly to customers in the UK
Who should register for VAT (VAT Notice 700/1)
Thank you.
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RE:Eligibility for VAT refund claim under the DIY Housebuilders Scheme for new build
Hi MJL28,
There is nothing in the guidance regarding living in the property prior to completion.
You have stated that the completion certificate won't be issued until June 2024, so you can put a claim in once you have recieved the certificate.
We have been advised by the DIY unit that it is fine to submit a claim on this basis.
You have 3 months in which to submit from date of certificate issue, please refer to guidance to make sure all conditions are met
VAT refunds for new builds if you’re a DIY housebuilder
Thank you. -
RE:VAT on services to companies outside the UK
Hi Content consult,
If you provide your services overseas then these will be Outside The Scope of VAT and there will be no requirement to register for VAT.
However you can register for VAT voluntarily.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Thank you. -
VAT repayment delayed but when
Hi Toshimi Akao,
We are sorry the processing of your repayment is taking so long.
Please can you contact us on 03002003700 so that we can investigate this and communicate with the compliance team dealing with your case.
Thank you. -
RE: Gibraltar Businesses using eBay.co.uk
Hi ReginaldDuck,
A letter from HMRC to confirm that you don't need to register for VAT is not possible so please contact the marketplace again regarding this matter.
Thank you. -
RE:VAT on marketing event in the UK invoiced to EU business
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RE:EORI Checker
Hi Colin Nicholls,
Please contact our International Trade Team as below:
Imports and exports: general enquiries
Thank you.
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RE;Do I charge VAT for photoshoot services to other countires?
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RE:Sell from UK to Hongkong, make a repayment
Hi William Wu,
If you are VAT registered in the UK and you buy goods to export overseas then you can treat the VAT on the purchase as input tax as you are making a zero rated export.
Please see the guidance here:
VAT on goods exported from the UK (VAT Notice 703)
https://www.gov.uk/guidance/vat-guide-notice-700#section10
Thank you. -
RE: Driving Instructor Car and Capital Allowance
Hi Kendo65,
You cannot use the simplified version for car expenses on a driving instuctor car.
Please see guidance here:
BIM75005 - Simplified expenses: expenditure on motor vehicles
Thank you.