HMRC Admin 25
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RE: Requirements for Importing Shower Heads into the UK
Hi Vimeks
You can use trade tariff UK to find a commodity code for goods you’re importing to or exporting from the UK.
You can also use the service to check if there’s duty or VAT to pay and find out about suspensions or reductions.
Please use below link to access trade tariff.
Trade Tariff: look up commodity codes, duty and VAT rates
Thank you.
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RE: Clarification of £135 Import Rules For Consumers
Hi Paul,
You need to raise this issue with the seller, on the import declaration if the buyer is declared as importer and goods are above the threshold of postal imports then customs charges will be applicable as per the tariff.
If the VAT has been paid two times, you can request a repayment.
If the parcel company is Royal mail, you can use below form.
Report incorrect Customs Duty or VAT on items imported by post (BOR286)
Thank you.
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RE: Vat and custom clearance or duties
Hi demetrius,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
The parcel or courier company (for example, Royal Mail or Parcelforce) is responsible for taking goods through UK customs.
You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
More information on below link:
Tax and customs for goods sent from abroad
Thank you.
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RE: Shipping used item from Portugal back to myself in UK
Hi jayenolan,
You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK.
Please see below link for information on normal time limits for returning goods and process to claim when goods are imported by post from outside Great Britain.
Normal time limits for returning goods
How to claim
Thank you.
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RE: R&D tax credits - additional information form
Hi Gaynor,
The the only avenue for progress chasing your R&D claim is via the mailbox
rd.incentivesreliefs@hmrc.gov.uk.
CIRD80350 - R&D tax relief: introduction: R&D Compliance contact details
You will need to contact them via this route regarding your query.
Thank you.
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RE: Clarification Regarding Tax Obligations for Dissolved Company
Hi Kwok Ching Tsui,
If the company has been dissolved at Companies House, there will be no filing requirement for a CT600 Corporation Tax return.
Dissolved companies no longer have any filing obligations as the company record will no longer exist.
If the letter is addressing that you will need to file a SelfAssessment tax return, this would be for the individual and not for the limited company.
You would need to contact the Self-Assessment helpline to discuss this query.
Self Assessment: general enquiries
Thank you. -
Withholding tax between UK Company and EU resident
Hi Anna,
You will need to complete the following form which is in the link below and send to the address stated at the top of the form.
Double Taxation Treaty Relief
Thank you.
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RE: Requirements, regulation on loan interest rates between two connected companies
Hi Anna,
A link to our guidance on intercompany loans is attached below and can be found under ‘CFM35000’.
If when consulting the provided guidance it does not answer or cover your question.
Then you will need to seek financial advice from e.g an accountant.
CFM35000 - Loan relationships: connected parties: contents
Thank you. -
RE: vat repayment
Hi
Apologies for the delay in making the VAT repayment to you.
The repayments can sometimes takes up to 30 days to be processed. especially if we need to make contact with you to support the claim.
When calling the helpline we would then contact the department looking into the claim to pass on any information which you provide to us on the call.
Thank you. -
RE: VAT on charging for Importing Costs
Hi Claire,
You may want to speak to the shipping agent regarding this.
However, shipping agents do often treat recharges as disbursements for VAT purposes and no VAT would be added.
However a disbursement would only be Outside The Scope if they recover only the exact amount which they paid to the third party.
Please see the guidance below
25. Supplies made by or through agents: other situations
Thank you.