HMRC Admin 25 Response
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RE: Selling goods that are located outside of the UK and shipped by the artist to the customer
Hi Abbie,
If the works of art are moving from France to other countries and the goods do not come in to the UK then the supplies will be Outside The Scope Of VAT.
If you buy goods in France and then sell them from there then you will be making a supply in France and will therefore have to contact the French authorities as regards registering for VAT in France.
Thank you. -
RE: VAT in relation to Purchase of Digital Services (Software) for Resale - Place of Supply
Hi Roxus,
The Use and Enjoymnet Rules should not come in to effect in this scenario.
There are clearly 2 transactions taking place.
The first supply is between the vendor and yourself and then there is a separate supply between yourself as the reseller and the overseas company.
The first supply will be taxable in the UK as that is where the supplier and yourself belong and the service isn't being used by yourself in the UK as you are reselling it overseas.
Thank you. -
RE: Tax on bank interest
Hi cheryl,
You can contact us either by letter or phone to obtain the information.
Please see here:
Income Tax: general enquiries
Thank you. -
RE: Cash ISA Transfer Rules 2024/5
Hi Barneybsurfer Barnfield,
You are correct.
You may also find additional information here:
https://www.gov.uk/individual-savings-accounts.
Thank you. -
RE: Inherited father’s home, plan to sell. Am I still counted as a “first time buyer”?
Hi Mark,
Yes. In order to calculate the annual benefit that will appear in the tax code, we use annual figures in all cases.
Thank you.
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RE: Tax deferred investments: moving from Switzerland to the UK
Hi Amar,
Please have a look at the guidance on overseas pension transfers.
Overseas pensions: pension transfers
As what actions you take may impact the tax liability of your penson.
Thank you. -
RE: Canadian Pension Income
Hi Debbie,
You will need to seek professional advice on the most tax efficient way of taking a monthly drawdown.
This is not something we can advise.
We can only refer you to the guidance at DT4605, which explains why both countries would tax the drawdown.
Double Taxation Relief Manual
Thank you. -
RE: Self assessment for last tax year with pension additional rate tax relief still shows as zero
Hi Vertus12,
If your account is showing as balanced following the receipt and capture of your tax return details, and you were expecting an overpayment, we will want to check your return to confirm the right amounts.
Please conatct us here to discuss.
Self Assessment: general enquiries
Thank you.
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RE: Accessing previous years tax returns (self assessment)
Hi joanne,
Depending on the year of the return, and how it was submitted, you may be able to access a previously filed return.
Log into your Personal Tax Account, then select Self Assessment within the Self Assessment tile; select the 'More details about your Self Assessment returns and payments, then ‘View your tax year overview’.
Select the View Return, then select View / print / store your return onto your local drive.
If you cannot view your return following this method, contact us by webchat or post here:
Self Assessment: general enquiries
Thank you. -
RE: Change of address for my elderly parents
Hi gaffer61,
Write to us at Pay As You Earn and Self Assessment, HM Revenue and Customs, BX9 1AS,
Confirming your parents' previous and current addresses, as well as their National Insurance numbers.
Please also ask them both to sign this letter.
Thank you.