HMRC Admin 25 Response

Hi awb28,
Please see:
EIM31255 - Employees using own vehicles for work: qualifying and non-qualifying vehicles: company vehicle
Regarding this specifically the final 2 paragraphs.
Thank you. 

Hi nmead,
If the export is being arranged by the overseas customer then it can still be a zero rated indirect export so long as the conditions are met below, specifically section 3.4:
3. Conditions and time limits for zero rating
Thank you. 

 

Hi Chibuzor Eboh,
Please contact our Registration Team, quoting your application reference and emailing them as below:
vrs.newregistrations@hmrc.gov.uk
Thank you. 

Hi Clare_74 Porter,
It can be sometimes difficult to work out whether a supply of construction work is deemed a single supply or a multiple supply.
The guidance states:
When energy-saving materials are installed at the same time as other goods and services, you must determine whether they constitute a single supply (which is subject to just one VAT rate) or multiple supplies (which may potentially be subject to different rates of VAT).
A single supply is where one element of the supply is the principal element to which all other elements are ancillary.
An ancillary element does not constitute, for the customer, an aim in itself, but is a better means of enjoying the principal supply.
Indicators of a single supply include:
a single price
the supply is advertised as a package
the components are not available separately
the installation of all the components are carried out at the same time, such that, the customer perceives that what they are getting is a single supply
Please see below:
Energy-saving materials and heating equipment (VAT Notice 708/6)
The supplier will need to decide the nature of the supply/supplies by carefully following this guidance to judge whether it is indeed a single supply of construction services or a mutiply supply of construction services and energy saving services.
Thank you. 
 

Hi BURHAN SHAMURAD,
If you export goods outside of the UK then these should be at the zero rate of VAT.
Please see the guidance below:
VAT on goods exported from the UK (VAT Notice 703)
If you have been trading under the Registration threshold of VAT then there would have been no obligation to register for VAT and so your VAT registration would be voluntary.
I can only imagine that you have backdated your Registration date and so HMRC are looking to collect the VAT which should have been charged from this date.
I would recommend you check this date on your VAT Certificate.
If the date is incorrect then you could request for this to be changed by writing to the following address:
BT VAT 
HMRC
BX9 1WR.
If you find that the date of your Registration is correct then please contact our Helpline so that we can look in to your account for
you.
VAT: general enquiries
Thank you. 

 

Hi Isak Axelsson,
Please contact our Customs and International Trade Team as below:
Imports and exports: general enquiries
Thank you. 

 

Hi Antoinette Le Peuple,
You may want to confirm the position with the DfE.
However, I read this as DfE will fund the overall cost of the supply including the VAT charged on it as long as the funding request includes this amount of VAT to be charged for the supply.
If the amount requested doesn't include the VAT value charged on the supply then DfE will not be under any obligation to pay this to you as they deem this to be an error.
Thank you. 

Hi thomas,
This link is for taxes and would notcover the reinstatement of a VAT number.
If you have deregistered the business then you will need to apply for a new VAT number using the normal VAT application process.
Please see below:
Register for VAT
Thank you. 

Hi newuser123,
There are particular rules where an overseas seller supplies goods to consumers in the UK under a value of £135.
In this case the responsibility is with the overseas seller to account for the VAT and where a marketplace facilitates the sale then it becomes the resoonsibility of the marketplace.
However, where the goods have a value of over £135 then import VAT will become due at the border.
The marketplace will not be responsible for the payment of VAT and this would normally be paid by the importer of the goods.
Therefore there will be no responsibilities for the seller of the goods in terms of VAT and duty.
There would only be a difference if you are the named importer of the goods as well as the exporter of the goods, in which case you would then be making a sale of those goods in the UK and so there would be a requirement to register for VAT in the UK and account for the VAT on the sale in the UK.
 

Hi Jon12345,
Your acount online does appear to be misleading.
Can you  please contact us on our helpline so that we can confirm the position of the account and if in fact that are any credits for us to release to you.
Please see below:
VAT: general enquiries
Thank you.