HMRC Admin 25 Response

Hi Kathubb,
You should receive notification of the partnership UTR by post.
If not received you will need to contact HMRC:
Self Assessment: general enquiries
Thank you. 
 

Hi checktax227,
If your income is below £100K then you would start with the 12570 personal allowance.
If you think your code is incorrect you will need to contact HMRC to reivew:
Income Tax: general enquiries
Tahnk you. 

Hi Yin Fai Chan,
To file a Self Assessment you will need a UTR.
If you have not yet receved this you will need to contact HMRC to review.
Self Assessment: general enquiries
Thank you. 

Hi ecommerce,
If the goods are sent directly to the customer in the UK then you will not own the goods in the UK and so you're supply will be Outside The Scope Of VAT.
The customer will be responsible for paying the VAT on the import via the shipping company.
Thank you. 
 

Hi s234,
If you dropship goods and the the goods are over £135 and your customer is the importer of record for the goods and pays any import VAT /duty then this will not form part of your taxable turnover as you because you don't own the goods in the UK you will not be making a UK taxable supply here.
For goods imported below a value of £135 then this would be part of your taxable turnover as the customer can't paid the import VAT directly to a shipping company and the Chinese supplier would have no responsibility to charge the VAT as they are supplying you,not your customer.
Thank you. 

 

Hi lindam,
If there is a charge for an admission to an event in the UK then this would normally attract VAT at 20% if the educational event is a one off event.
The guidance in Notice 741a section 9.3 states :
The following are examples of services that are seen as being admission to an event:
a payment for the right to enter and visit a trade show
a short-term educational conference or seminar
the hire of a corporate box at a sport event (such as a cricket or rugby match)
The following are examples of services that would not be seen as admission to an event:
the supply of a stand with the right to exhibit at a trade show or exhibition
the supply of an educational course, with either ongoing attendance or significant course work
the supply of organising a conference or exhibition, including where an event is put on for a single customer
the supply by a singer to a promoter of appearing at a concert
The obligation to charge the VAT on the admission  would fall on who is deemed to be making the supply of admission to the event .
If you are the supplier of the admission charge then you would need to charge VAT on this supply.
If the German organisation are making the supply of admission in the UK then there would be a requirement for them to register for VAT in the UK and charge VAT to the attendees.
The same procedure would then be applicable to other charges which are being made,for example sponsorship.
If you are making the supply of sponsorship then you would need to charge VAT if the business receiving the sponsorship belong in the UK.
What you need to consider when recharging these costs on to the German organisation  is the nature of the services which you are charging on and whether you are making a single supply of 'managing' services to them or whether you are making a mutiply supply of services.
Please see the guidance below;
VAT Place of Supply of Services
Place of supply of services (VAT Notice 741A)
Thank you. 

Hi payrollKate,
Yes, you should include the bonus payment in the calculation.
If the company policy is to pay full pay for 20 weeks then normally this would be made up of the SMP plus whatever extra is required to take the payment to full pay.
The company can then claim back SMP as normal however you would need to consider the employment contract with the regards to this.
Thank you. 
 

Hi M T,
This would possibly fall into the category of a mistimed payment.
We would require more information to be able to advise you fully.
Can you please call us on 0300 200 3200.
Thank you. 

Hi Sudy1111,
1. That is correct
2. It will.
3. You cannot file online using HMRC software to include the SA109 will need to use 3rd party sotfware. as you need to file the whole return together.
You will need to purchase the software or opt to file the whole return by paper and the deadline for this is 31/10/23.
Thank you. 

Hi Steph_B Bileci,
To assist with your enquiry please see the following guidances:
Completing a stock transfer form
Stamp Duty Land Tax
Shares and assets valuations for tax. 
If these or any of the links within our guidance doesn't provide the answer you are looking for, you may need to consider seeking professional accountancy advice. 
Thank you.