HMRC Admin 25 Response

Hi Jonathan Mann,
If you are selling such services these would be Outside The Scope of UK VAT and would be accountable by your business customer under the reverse charge procedure
Please see the guidance below:
The place of supply rules for services
Use and enjoyment
Thank you. 

Hi Patrycja M,
The Place of Supply for freight services will be Outside The Scope of UK VAT where the business customer belongs outside the UK.
Please see below:
Place of supply
If the place of supply is outside the UK then the supply is outside the scope of UK VAT.
You may have to register in the country where the supply is taking place and account for VAT or similar tax there.
You will need to contact the relevant authorities in that country.
Please see below:
VAT liability
Thank you. 

Hi Candless,
Yes, you would look back over the last 12 months from the end of the month only.
So in December you would only have to calculate your turnover from 01/01/23-31/12/23.
Thank you. 
 

Hi AntonyNZ,
If you are based overseas and provide these services to a business in the UK then the VAT will be treated on the reverse charge procedure and there will be no requirement for you to register.
The only scenario where you would need to register for VAT is if you have a UK esrtablishement and therefore belong in the UK for VAT purposes.
If you belong overseas then there would be no requirement and no ability to register for VAT in the UK.
Thank you. 
 

Hi Jun Charles Lee,
As you are UK tax resdient and domiciled, yes you need to report the rental income in the UK.
You can claim Foreign Tax Credit Relief for the tax paid abroad
Please see guidance here:
Tax on foreign income
Thank you. 

Hi C L-W,
You will need to enrol for personal tax account for individuals to register a new born child.
Please see guidance here: 
Personal tax account: sign in or set up
Thank you. 


 

Hi Valerio,
The National Health Service (NHS) Surcharge is paid as a part of the visa application and grants the visa holder access to free health services in the UK.
When you are classed as employed if you earn certain amounts in your wage you are subject to pay National Insurance (NI) as mandatory.
The NI collected through pay goes towards other factors for benefits – out of work/state pension qualifying. Pay related National Insurance is collected to fund the NHS, health and social care.
They are separate processes, one to receive health care and the other funds it and opens the benefits of the state you can be eligible to.
Thank you. 

Hi eko,
Please refer to guidance here and associated links:
RDRM32390 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: payments on account - interaction with the remittance basis charge (RBC)
Thank you. 

Hi EFJ61,
Please refer to Article 18 of the Double Taxation Treaty
Switzerland/UK Double Taxation Convention
Thank you. 

Hi Patrick Puxley#,
Providing the transfer has been applied for correctly and there are no factors that disqualify you from receiving the transfer, your statement should update automatically to include the additional allowances.
I would advise not to adjust the amount of tax declared on your return to account for the transfer manually, as this will result in an incorrect calculation, before and after the transfer is applied.
To confirm why the transfer has not yet been applied, we would need to review your record 
Please contact us by webchat or phone here:
Self Assessment: general enquiries
We can confirm any additional information required.
Thank you.