HMRC Admin 25 Response

Hi HAM1013,
If you are providing consultancy services overseas then your supply will be Outside The Scope of VAT.
This would be the case if you are supplying to a business or a non business.
Please see the guidance below:
6. The place of supply rules for services
Place of supply of services (VAT Notice 741A)
Thank you. 

Hi Gray Bee,
There is no specific guidance that relates to providing meals in a permanent workplace for late night working, please see:
EIM21671 - Particular benefits: subsidised meals: canteen meals  - Particular benefits: subsidised meals: canteen meals for relevant guidance.
Please refer to the provision of taxi : see EIM21831 - Particular benefits: late night taxis: general overview regarding the provision of Late night Taxis:
EIM21831 - Particular benefits: late night taxis: general overview
Thank you. 


 

Hi VinceCWO,
If you are providing an invoice to a consumer then a VAT invoice wouldn't be necessary, at least not in the UK.
However if you are raising an invoice and tou refer to the VAT on the invoice then you would state the member state VAT and the rate of VAT applicable.
Thank you. 
 

Hi wcky1979,
Please refer to:
Remittance basis 2023 (HS264)
Thank you. 

Hi Mike562,
We cannot advise you which of the expenditures would be a capital allowance to set against the capital gain or a revenue expense to set against the rental income.
This is something that you will need to decide yourself, based on the guidance.
You will need to read the capital gains guidance to decide what is general repairs and maintenance and what is improving the value of the asset. CG15150 on expenditure and enhancing the value of the asset.
CG15150 - Expenditure: introduction
Thank you.

Hi Dm0245,
We cannot advise you whether the property was your main residence for 100% of the perdiod of ownership or not.
You have to make that decision yourself, based of the facts of the case.
Where you have two or more properties, you are required to write to HMRC, to nominate a home as your main residence.
You must do this within two years, otherwise HMRC may make the decision for you, based on the facts of the case.
Please have a look here for more information:
Tax when you sell your home
Thank you. 
 

Hi AadilH,
The mileage allowance payments made by your employer, to you, for using your own car, that meet the qualifying amount, should not have tax or NIC deducted by your employer.
Any amount above the qualifying amount should have tax and NIC deducted.
Please see: 
Expenses and benefits: business travel mileage for employees' own vehicles
Thank you. 

Hi jackaram,
You will possibly be liable to Capital Gains Tax on the sale of the land.
Please see: 
Capital Gains Tax: what you pay it on, rates and allowances
You do not need to report the cash gift.
Thank you. 

Hi Matthew Gray,
There are restricted stock units and not the same as dividends in order to qualify as part of the dividend allowance.
Please see:
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents
Thank you. 

Hi Jon24234,
It would normally be the date paid but it depends on the type of dividend.
Please refer to:
SAIM5040 - Dividends and other company distributions: company law
Thank you.