HMRC Admin 25 Response

Hi ElleJH,
If you are selling digital services to consumers in  the UK from overseas then there would be a requiremnt to register for VAT in the UK and charge VAT at 20% to your customers.
Please see the definition of digital supplies here:
Definition of ‘electronically supplied’
If your supply is an electronic supply but not a 'digital supply' as per the above guidance and you are supplying this from overseas then there would be no VAT implications.
If you are supplying ebooks and paperbacks then these would normally be Zero rated for VAT purposes.
Please see the guidance here:
E-publications
Thank you. 
 

Hi Alex,
In order to zero rate goods for export then you must meet the conditions below and retain the documentary/export evidence to confirm that the goods have been exported.
Please see here:
3. Conditions and time limits for zero rating
6. Proof of export
We would recommend contacting our International Trade Team to confirm any specific reporting requirements for exporting vehicles.
Please see here:
Imports and exports: general enquiries
Thank you. 

Hi Ben Stross,
There is no specific definition of a sub contractor for VAT purposes and so a subcontractor would be eligible as part of this broader definition here:
CISR13020 - The Scheme: subcontractors: definition of subcontractor
Thank you. 

Hi hkhans2,
 We would ask that an individual report a person or business you think is not paying enough tax or is committing another type of fraud against HM Revenue and Customs (HMRC).
For your own safety you should not try to find out more or let anyone know you’re making a report.
HMRC will only ask for more information if needed, as long as you’ve given your contact details.
HMRC will not keep you up to date with any investigations they may undertake.
You can report fraud using the online link :
Report tax fraud or avoidance to HMRC
Or by telephoning 0800 788 887 (Monday to Friday, 9am to 5pm ).
Thank you. 

Hi Mihai Enache,
You will put ‘X’ in box 1 if you’ve received a letter from the SLC notifying you that repayment of an Income Contingent Loan began before 6 April 2023.
In box 2, put the total amount of all Student Loan deductions taken from all your PAYE employments.
You’ll find this information on your P60 and payslips.
In box 3, put the total amount of all Postgraduate Loan deductions taken from all PAYE employments.
You will find this information on your P60 and payslips.
Thank you, 
 

Hi J-Dee,
You'll always pay Income Tax and NI contributions on the car allowance.
The car allowance amount is simply added to your salary for tax and National Insurance purposes, and the deductions will be made through PAYE by your employer.
If you choose the company car, you pay whichever is highest between the monetary value of the car allowance or the benefit in kind tax on the company car.
Employees who receive a company car must pay company car tax (Income Tax only) whereas the employer will be subject to Class 1A National Insurance contributions.
Thank you. 
 

Hi James K,
As you are claiming under 2TC422, this is a gift and therefore not taxable and does not need to be declared on your tax return. 
Thank you. 

Hi Artur1234,
Please refer to:
Child Trust Fund
Or you can write to: 
Charities
Savings and International 1
HMRC
BX9 1AU
Thank you. 

 

Hi Adrian F.
Yes, you still need to declare this on your tax return.
Thank you. 

Hi Davo1234 Harris,
Yes you are correct.
If all the interest is from banks and building societies, they notify HMRC direct.
If from any other source (not ISA) then yes you need to tell HMRC.
Thank you.