HMRC Admin 25 Response

Hi Michael Peters,
Please send this request for Registration Exception in by post.
The address is as below:
Registration Unit
BT VAT 
HMRC 
BX9 1WR
Please see the guidance below:
3. Working out whether you need to register
Thank you. 

Hi JFMASONHBO,
You would need to include all taxable supplies when calculating whether the threshold has been exceeded for the cash accounting scheme.
Please see the guidance below:
2. Basics of cash accounting
Thank you. 
 

Hi Mark Taylor,
I would refer you to:
CA22100 - Plant and Machinery Allowances (PMA): buildings and structures: caravans,
You can only claim PMA if the hut is located on a holiday caravan site registered as such by the local authority under CSCDA 1960.
It’s not clear from the information that you have if this is the case.
This forum is for questions of a more general nature where we can provide specific links to guidance for customers themselves to make an informed decision.
As your original question is very specific you must write in for us to provide a more definitive answer. 
Address can be found here:
Self Assessment: general enquiries
Thank you. 

Hi Dave jeffrey
You didnt specify the major works being undertaken which we would prefer to know before judgement of expenses however, the prepayment nature of your costs may be covered by:
PIM2040 - Deductions: repairs: other rules
Where the liability to pay is incurred in a tax year and is not simply proposed to happen.
Thank you. 

Hi Fabian,
If customer is sending personal belongings back in a shipment, the shipping company should handle all the customs formalities.
Customer can look in to claiming returned goods relief, ask the sender to write:
Returned goods — relief claimed’ clearly on the package and its accompanying import declaration.
The declaration must include a complete and accurate description of the goods, their quantity and value.
More information on below link.
How to claim
Thank you. 

 

Hi DiscoGruffalo,
Tariff rates can be checked by visiting trade tariff UK. 
Trade Tariff: look up commodity codes, duty and VAT rates
Importer may be able to claim inward processing relief if the goods are imported in to UK for repair.
Apply to delay or pay less duty on goods you import to process or repair
Thank you 
 

Hi M S,
Customer can look in to returned goods relief to see if the goods qualify for the exemption.
Pay less import duty and VAT when re-importing goods to the UK
Thank you. 
 

Hi Jeff Chater,
As per the guidance to claim a repayment you’ll need:
•    form E2 — the entry acceptance form received for goods imported into the UK, for CHIEF claims only
•    form C88 — the main customs form used in international trade to declare goods to customs, for CHIEF claims only
•    the Movement Reference Number (MRN) — for Customs Declaration Service claims
•    a commercial invoice for the imported goods
•    a packing list
•    the transport documents — airway bill or bill of lading
•    the amount of import duty or VAT that was paid to HMRC
•    the amount that should have been paid to HMRC
•    your contact and address details
You may be asked to upload additional documents depending on your claim type.
If you do not have above evidence, you can write a cover letter to explain the circumstances.
It will up to the discretion of NDRC to accept or reject the evidence.
Thank you. 


 

Hi Rush787,
You would need to contact HMRC to check why the expenses have been removed and what information would be needed if expenses were still due for those tax years:
Income Tax: general enquiries
Thank you. 

Hi chow123,
Please refer to guidance here:
Taking higher tax-free lump sums with lifetime allowance protection
Thank you.