HMRC Admin 25 Response

Hi Kevin Frost,
The pension payments would increase the basic rate band so whilst you may not benefit from it under the employment, it would mean that more of the capital gain would be taxed at 18% rather than 28%.
Your pension is limited to 100% of your salary so the gain is not included when working out any potential input.
Thank you. 

 

Hi rajakkad maithan,
Please refer to:
CG13350 - Bed and breakfasting: general
Thank you. 
 

Hi alk_8,
As you have withdrawn all the funds already, and it is a different ISA.
It will only be the £15500 that you can now put in to the new account for 23/24.
Thank you. 

 

Hi Rebecca E,
You can.
If further information is required upon receipt of your DT claim, you will be contacted accordingly.
Thank you. 

 

Hi Warwick Male,
As it was from an account held in 1 name only, it would normally be seen as that person making the gift. you should however check with the IHT helpline on 0300 123 1072.
Thank you. 

 

Hi bos bos,
We would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Thank you. 

Hi BOBC,
As your Daughter pays a portion of the mortgage, she would still be able to claim her 50% share, however, rental income would be 100% submitted by her Spouse from the date the Form 17 has been completed. 
Thank you. 
 

Hi desert harbour uk,
We do now only send out a letter of Registration rather than a VAT Certificate.
You will need to enroll for the MTD services on your Business Tax Account and you will then be able to access your VAT Certificate online.
Once signed in to the account you will see an option for Add a tax/duty or scheme.
It is here you then add the MTD enrollment.
Once signed up for MTD , click on the option to ‘View your VAT account and then under the ‘Manage your VAT’ section, click on ‘View your VAT certificate.’
Thank you. 

Hi m.zameer@ Zameer,
The repair of mobile phones in the UK would be a Vatable supply and so if the supply of this servives breaches the Registration threshold of £85k then a VAT Registration would be required.
Thank you. 

Hi VAT,
In the guidance quoted it does say that' there is no general relief from VAT on goods and services simply because they are made by water suppliers.'
The supply would therefore be a vatable supply in the UK.
If the service is being supplied to a company based overseas then the Place of Supply Of Services Rules will determine where the supply is deemed to take place and hence whether VAT will be charged or not.
If the supply comes under the General Rule of servivces then the supply would be Outside The Scope of Vat.
If the supply is deemed to be a land related supply then the place of supply would be the UK and hence UK VAT would apply.
Please see the guidance below:
6. The place of supply rules for services
7. Land related services
The supplier would need to look at these 2 sections clearly to determine the correct nature of the supply.
Thank you,