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  • RE:Digital Product Sales - what to include on VAT return

    Hi Jax,
    If you are supplying digital services via Etsy then the responsibility to account for VAT to the end customers belongs to Etsy.
    However you are still making a supply of services to Etsy and if Etsy are in the UK then this would be a Vatable supply to them at the rate of 20%.
    This would need to be recorded on your VAT return.
    If you are making digital supplies to consumers in the EU then you would either have to register for VAT in all the member states where you make supplies to or register for MOSS(OSS) in a country of your choosing.
    These supplies would still need to be recorded on your VAT return as Outside The Scope supplies,
    If you are supplying services outside the EU then ,again,the supplies would be Outside The Scope of UK VAT and would still need to be recorded on your VAT return
    Please see the guidance below:
    VAT rules for supplies of digital services to consumers
    Thank you. 
  • RE:CSV Files for Postponed import VAT Statements

    Hi A Taxman,
    Thanks for your feedback.
    I will pass your request on to the Team which oversees online improvements.
    Thank you.
     
  • RE:Incorrect/inappropriate late payment interest

    Hi Richard Witzend,
    Unfortunately you are not able to appeal the interest charge via your Business Tax Account or in writing.
    However, if you contact our Helpline on 03002003700 we can complete an 'interest objection' and refer this over to our Appeals Team on your behalf.
    Thank you. 
  • RE: NRL1 form

    Hi njc23,
    Thank you for your question.
    Information on the NRL scheme can be found here under the section “When an application can be made”:
    What the Non-resident Landlords Scheme is
    Thank you. 
  • RE:Property

    Hi njc23,
    Thank you for your question.
    Under these circumstances, if you are selling the property you currently hold in joint names, then proceeding to purchase a further property which would be wholly in your name, that advice should be sought from the Land Registry and a legal professional as this subject surrounding legal home ownership is not covered under Income from property or HMRC.
    If once the property is purchased, then placed in your name and is then being let and rental income also placed in your name, then HMRC would expect to see a Form 17 submitted with sufficient evidence, i.e. a Declaration of Trust to support the claim of uneven shares so both records may be noted accordingly. 
    Thank you. 
  • RE:import through wrong company

    Hi Tamara Sysojeva,
    You will  need to contact the courier to discuss this matter further.
    Thank you. 
     
  • RE:Artist accompanying own artworks from france into UK for an exhibition

    Hi suhail shaikh,
    You can use the temporary admission relief, more details on below link:
    How to apply
    Thank you. 


     
  • RE:Receiving car as a gift from family in Canada

    Hi Muhammad Siddiqui,
    Customs charges are applicable for gifts.
    Gifts over £39 are liable to Import VAT.
    Customs Duty also becomes payable if the value of the goods is over £135.
    Customer needs to search on the trade tariff to check duty and vat rates.
    Trade Tariff: look up commodity codes, duty and VAT rates
    Thank you. 
  • RE:CGT & Allowable Expenses

    Hi Con23,
    Income tax and Capital Gains Tax are two separate taxes, that do not intermix.
    Expenses set against income tax liability cannot be set against capital gains tax liability and allowances set against capital gains liability, cannot be set against income tax liability, in the majority of circumstances.
    If you have submitted your tax returns and have not claimed your revenue expenses for Income Tax purposed or Capital Allowances for Capital Gains Tax puroposes, or need to change their values, then you can amend your tax returns.
    You have 2 years from the due date of your tax return to amend it.  Eg. The 2021 to 2022 tax return can be amended up to 31 Janaury 2024.
     After this date, the 21/22 tax return is fixed as it is.
    You then have a further 2 years, up to the end of the tax year to claim overpayment relief in writing.  eg. overpayment relief for the 2021 to 2022 tax return can be claimed from 31 January 2024 to 5 April 2026.
    After 5 april 2026, you are tool late and any overpaid tax cannot be repaid.
    Thank you. 
  • Receiving money from abroad

    Hi Nancy A ,
    You are not legally required to declare gifts to HMRC, that you receive.
    But for Inheritance Tax purposes, there is a set of critieria that need to be considered for gifts that you make.
    How Inheritance Tax works: thresholds, rules and allowances Skip to contents of guide Contents.
    Thank you.