HMRC Admin 25 Response
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RE:VAT paid on goods exported to the EU
Hi timh83,
If you export goods to the EU then they would likely be subject to import VAT in the member stste.
If you are the importer of the goods in to the EU then you will be responsible for paying the VAT there.
However if your customer is the importer of the goods then they would be responsible for paying the import VAT.
If the goods you ecport are below a value of £135 then please see the guidance below:
EU VAT e-commerce package
Thank you. -
RE:Import of Zero Rated Item
Hi Mr G,
Please contact our International Trade Team who can give you the options available:
Imports and exports: general enquiries
Thank you. -
RE: VAT relief on house restoration
Hi Ben,
For the supplier to charge you 5% VAT on the restoration work then they only need to be satisfied that the house has been unoccupied for 2 years or more.
If you are looking to submit a DIY claim to us then you will need proof that the house has been unoccupied for 10 years or more..
As regards living in the property while the building work is being done please see the guidance below:
8. Reduced rating the renovation or alteration of empty residential premises
Thank you. -
RE:VAT for selling translation services to Canada
Hi Kristyna
If you provide these services to a Canadian company then the Place of Supply will be where the busines customer belongs and so it will be Outside The Scope of VAT.
Please see the guidance below:
6. The place of supply rules for services
We would recommend speaking with the authorities in Canada regarding any requirements there.
Thank you.
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RE:Gifted shares from SAYE to Civil Partner - GCT calculation
Hi yosb,
There is no CGT to pay when you gift these to your spouse/civil partner:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.
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RE: How to claim back (emergency) tax from pension lump sum as non-uk (german) resident?
Hi Sharon2,
It should be.
If they don't supply the form, you can still send the claim as it should be on record for the details of amount paid and tax deducted.
Thank you.
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RE: Post valuation
Hi Betty,
No. The valuation needs to be on similar property of the same standard which the price index will not give.
Thank you. -
RE:Assigning a loss from share disposal against income
Hi Andrew Gardner,
Please refer to: VCM74030
VCM74030 - Share Loss Relief: individual and corporate claimants: individual claimants: giving relief
You can state which year takes precedence but must use the loss to it's fullest extent.
You can't share the relief over 2 years unless the year with priority does not have enough income to use the loss.
Thank you.
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RE:Deducting expenses, self employed. (12 week contract abroad)
Hi Dalito Smith,
Please refer to guidance here:
Expenses if you're self-employed.
If anything is in fact paid by the company, add this as income to your turnover to then claim the expense.
Thank you. -
RE:Capital Gain Tax for selling shares in the USA
Hi JJ23# Chow,
HMRC cannot comment on future events as legislation and/or plans may change.
Based on current guidance, yes capital gains may be due as you are tax resident. please refer to:
Remittance basis 2023 (HS264)
Thank you.