HMRC Admin 25 Response

Hi CC Lo,
From the 17 October to 31 October you can use the for reference only SA100 if you have not yet received a paper copy.
You can still file your Self Assessment online.
File your Self Assessment tax return online
Thank you. 

Hi samabdisha1978,
I would expect a letter from both as the Self Assessment may have been amended. 
Thank you. 

Hi omc,
If unable to claim the refund online you will need to contact HMRC to review.
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment
Thank you. 

Hi Gibson,
If you submitted the SA1 form on 03 October it can take up to 24 October for a reply.
If you have not received a reply by then you will need to contact HMRC to review.
Self Assessment: general enquiries
Thank you. 
 

Hi mhsibson,
You are entitled to recover VAT as input tax in relation to taxable supplies made in the course of business.
Please see the guidance below:
10. Introduction to input tax
If you sell a residential property which has been converted from a commercial property then the first sale would be Zero rated and therefore a taxable supply.
Please see the guidance below:
5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use
At the point of deregistration a stock take would need to be carried out to work out any VAT which would need to be paid over to HMRC.
Please see the guidance below:
7. Business assets and stock on hand
Thank you. 
 

Hi A Taxman,
 A business must normally account for VAT on the VAT return for the tax period in which the tax point occurs, at the rate in force at that time. 
For this reason I can only recommend completing a VAT 652 in the event where the reporting of the invoices is done in a different period to the tax point of the invoice.
There is no alternative for this unfortunately as we need the VAT return to reflect accurately the supplies and purchases falling within the period.
Thank you. 

Hi killbillr1,
If a VAT registered business is charging you VAT then they need to account for this VAT and pay HMRC.
However, we can't speculate where this payment is made ,as long as the supplier accounts for this VAT on their VAT return.
Thank you. 
 

Hi Nojt.
Please refer to:
PTM063300 - Member benefits: lump sums: uncrystallised funds pension lump sum (UFPLS)
to see if your pensions meet the conditions. 
Thank you. 

Hi Gill Salmons,
Article 14 may be more relevant.
Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Contracting Party.
If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.
If you feel Article 18 is still applicable, evidence would need to confirmed by the Hong Kong tax department that the income is in fact government income.
Thank you. 

Hi Man Lung Lee,
HMRC cannot comment on future events as legislation may change.
Thank you.