HMRC Admin 25 Response

Hi Questions,
If you are making taxable supplies in the UK then UK VAT would need to be accounted for in the normal way.
If you receive donations and these donations are freely given to you then these would generally be outside the scope of VAT.
Please see guidance below:
VATSC06110 - Consideration: Payments that are not consideration: Donations
If you are a limited company then I would contact Corporation Tax to see if there any tax implications there.
Please see below:
Corporation Tax: general enquiries
Thank you. 

Hi LesE Embury,
Two separate companies can coexist where one is VAT registered and the other is not and have directors in common.
It depends on the taxable supplies that each company are making and whether they have breached the Registration threshold or not.
If you make a payment,however ,this paymemnt should be made to the company who is making the supply to you.
You may want to report this to us.
Please see the information below:
Report tax fraud or avoidance to HMRC
Thank you. 
 

Hi cathy624 Chiu,
I'm sorry to hear you are having problems receiving your repayment.
It does sound like there is an issue with the bank details so please could you contact our Helpline again on 03002003700 so that we can open up your account and investigate the source of this problem in order to resolve as quickly as possible.
Thank you. 

Hi Andy,
The mailing of CDs and USB sticks to customers is a supply of goods, the place of which will be determined by the rules in s.7 of the VAT Act 1994. If, as a consequence of the software on those tangible media being uploaded by the customer, the business is then able to supply digital services to that customer, the place of supply of those services will be determined separately.
A business in this position would need to work out whether it is making
•    a single, “bundled” supply of the 
    tangible media plus 
    the consequent digital services, or
•    two separate supplies. 
Please see the guidance below:
VATSC11100 - Supply: Single and multiple supplies: Contents
If you are  unable to reach a confident conclusion, and believe that VATSC11100 includes genuine points of uncertainty in respect of its particular situation, you will have the option of submitting a request for a non-statutory clearance.
Please see the guidance below:
Information you need to give
Thank you. 
 

Hi cockers
Please contact our Helpline on 03002003700 so that we can trace the progress of your repayment.
Thank you. 
 

Hi Callum,
We are sorry that you are waiting a long time for this transfer.
The Team who deal with Transfers of VAT numbers are backlogged but urgently trying to get through their work.
Thank you. 
 

Hi luis Cardoso,
Please see the reporting requirements for distance sales below:
Supplies to customers (including private individuals) who are not registered for VAT
Thank you. 

Hi Martinr6899,
If goods are exported to Italy then the supply should be zero rated as long as the conditions are met below:
Conditions and time limits for zero rating
The import VAT in Italy would normally be paid by the importer of the goods in to Italy.
However, if you are the importer of record for the goods in to Italy then it would be your responsibility to account for the VAT in Italy and also the VAT on the sale of the goods in Italy to your customer.
Thank you. 

Hi Suzanne Lyon,
The VAT relief for energy saving materials would only include the supply and installation of energy saving goods in to residential buildings and would not include the supply of professional services.
Please see the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you. 

Hi Annie-Lee Cox,
If goods are exported from the UK overseas and the appropriate conditions are met then they should be zero rated.
Please see the guidance below:
Conditions and time limits for zero rating
However, if evidence is not obtained and kept by the supplier then you can not charge VAT at the zero rate .
If the VAT is charged in this scenario then the VAT can not be recovered by the overseas business as it rules out goods exported from the UK in the following guidance:
Refunds of UK VAT for businesses established outside the UK
The only option is for evidence to be obtained for the exported goods so that the VAT is not charged by the supplier.
Thank you.