HMRC Admin 25 Response
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RE: Anybody else experiencing problems accessing pages on the VAT site?
Hi DimiLondon,
Please report this page vis the 'Get help with this page' link.
If the page is not available on the page you are having the issue then go back to the sign in page and it will be available there.
Please see the options below for paying HMRC:
Pay your VAT bill
Thank you. -
RE: Import with postponed VAT account failed
Hi ukwinnington,
Could you please contact our Helpline:
VAT: general enquiries
So that we can look in to your VAT account to make sure that everything is in order and whether this is causing any issues with your imports.
Thank you. -
RE: C79/PVA in the same month
Hi gtf23,
There should not be any issue with using Postponed VAT Accounting (PVA) and using C79'S for the same month.
There are benefits to using PVA as it can help with cashflow.
In order to view your PVA statement you would need to enrol for a CDS account.
As there is no VAT to defer under PVA then there should not be a charge for deferment.
Thank you. -
RE: Do we need to register?
Hi beece
If you a business in the UK and you provide services to a company in the US and your tunover is below the £90K threshold then there would be no requirement to register for VAT.
For most supplies overseas then these would be deemed as Outside the Scope of VAT and therefore would not form part of your turnover for VAT registration purposes.
There are exceptions for how some of these services are treated.
Please see the guidance below:
6. The place of supply rules for services
If you are trading below the threshold in the UK then you can register for VAT voluntarily.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1) Updated 10 July 2024
Thank you. -
RE: Small parcel of land
Hi ptunstall1,
You may be able to claim expenses relating to your property income, or the Property Income Allowance, you cannot claim both.
Please refer to our online Property Income Manual for more information.
Property Income Manual
You will also need to make any relevant claim, HMRC will not do this on your behalf.
Tax-free allowances on property and trading income
Thank you. -
RE: Rental income, tax, tenants in common or joint tenants
Hi lucyb2024,
For more information please refer to our online Trusts, Settlements and Estates Manual at:
TSEM9205 - Ownership and income tax: legal background: joint ownership - general
Thank you. -
RE: Title deed as evidence for form 17
Hi bhavin05,
If you intend to submit a Form 17 declaration, you will need to provide evidence if the unequal beneficial interests in the property.
This is usually a Declaration of Trust.
For more information regarding evidence, please refer to our online Trusts, Settlements and Estates Manual at TSEM9851.
TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence
Thank you. -
RE: Claiming Back SMP
Hi Cathi Holden,
Yes, even if you are paying enhanced maternity pay to an employee, the business will be entitled to recover a minimum of 92%
Please see:
Get financial help with statutory pay
For more information
Thank you. -
RE: NRTP - Company
Hi
Sorry, but we do not have enough information to make an informed response to your query.
You can contact us here:
Corporation Tax: general enquiries
Or you should seek professional advise from a Tax Advisor or similar professional.
Thank you. -
RE: WT1 form
Hi Kwok Ching Tsui,
You may just submit a letter containing the information requested on the WT1.
Thank you.