HMRC Admin 25 Response

Hi Voblafish,
Thank you for your question.
You are best advised to directly speak to the Non Resident landlord helpline on this matter:
Tel 44 300 322 9433
Non-UK resident landlords
Thank you. 

Hi agnieszka123,
You can only claim the VAT as input tax if you have a valid VAT invoice in the name of the business.
Please see the guidamce here:
10. Introduction to input tax
16. VAT invoices
Thank you. 

Hi 
Thank you for your query. 
You can find HMRC guidance about company residence here:
NTM120030 - Company residence: overview
Company residence can be complicated.
If you need advice about whether your company is liable to tax in the UK, you will need to speak to a financial adviser, such as an accountant. 
Thank you. 

 

Hi lolly pop,
You have previously stated that you have received differing advice from tax consultants.
These consultants should have explained why they believe the company is or is not liable for UK corporation tax.
You may wish to write to us at Corporation Tax Services, HM Revenue & Customs, BX9 1AX, UK, giving full details of the differing views.
Thank you. 

Hi lolly pop
Liability to corporation tax for a non resident company depends on it having any kind of permanent establishment (PE) through which trade is carried out.
While there are exceptions to this they relate to activities like land development and property rental and, based on the information you have provided, do not apply.
 A company is not regarded as having a permanent establishment if, in relation to the business of the company as a whole, the activities carried on are only of a preparatory or auxiliary character.
Including:                                                                                                            
(a)the use of facilities for the purpose of storage, display or delivery of goods or merchandise belonging to the company;
(b)the maintenance of a stock of goods or merchandise belonging to the company for the purpose of storage, display or delivery;
(c)the maintenance of a stock of goods or merchandise belonging to the company for the purpose of processing by another person;
(d)purchasing goods or merchandise, or collecting information, for the company.
 Based on the information you have provided (goods stored in and repacked and sent from an Amazon warehouse) the company does not have a permanent establishment in the UK and does not require to register for UK corporation tax.
It may be liable for Value Added Tax (VAT) and I note that you were previously advised to contact VAT directly here:
VAT: general enquiries
Thank you. 

Hi lolly pop,
If the company is trading in the UK it will fall within the UK domestic charging provisions and would need to register for tax in the UK.
This applies no matter where the company is incorporated.
However, there is a distinction between trading in the UK and trading with the UK.
Guidance is available on our website here:
INTM262210 - Non-residents trading in the UK: Is there a charge under domestic legislation: Trading in the UK: Introduction
You will note that trading by non-residents with the UK as opposed to in the UK, does not bring the non-resident within the UK domestic charging provisions.
However, whether the company is trading in the UK is a matter of fact for you and your tax consultants to determine.
If you determine the company is not trading in the UK, it would not need to register for Corporation Tax.  
Thank you. 
 

Hi Carolyn gong,
Please refer to:
Residence, remittance basis etc notes
For how to complete the resdience pages and boxes 34,35 and 36 in relation to the remittance basis charge and capital gains.
Thamk you. 
 

Hi SakuragiHanamichi,
If applying for split year yes as this must be done via the residence page SA109 along with the SA100.
Thank you. 
 

Hi Hannah O'Leary,
It does. you will need to complete a tax return.
For PAYE, you will still complete the employment page and also the foreign income page in order to claim any applicable credit.
Thank you/ 

Hi Millish Kinrade,
Your tax should be paid in the country where you are tax resident.
Your residence status is for you to determine, please see guidance here:
RDR3 Statutory Residence Test
Thank you.