HMRC Admin 25
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RE: Tax on usa inherited IRA withdrawal
Hi Juliet Oliver,
Roth Individual Retirement Accounts payments to a UK resident that are not taxable in the United States are not taxable in the United Kingdom. Have a look at:
DT19852 - Double Taxation Relief Manual: Guidance by country: United States of America: Treaty summary
Note 2 in relation to other pensions
Thank you. -
RE: C79 Vat Certificate
Hi bgratton147,
We would not normally expect brokerage charges to be stated on a Postponed Vat Accounting Statement as the statement is purely for the the postponement of import VAT.
Thank you. -
RE: Non resident of UK selling services to Uk based clients
Hi CS171717,
You will only need to register for VAT if you are making supplies of goods or services which are deemed by the Place of Supply Rules to be taking place in the UK.
What are the nature of the services you are supplying please?
Thank you. -
RE: Issue with MTD
Hi Markvernon,
Please speak to our Online Services Team:
Get help using VAT online services
Thank you. -
RE: Is revenue earnt from advertising on website via overseas advert tech agency VAT exempt?
Hi smallbeans,
The Place of Supply Rules will detemine where the place of your supply is deemed to take place.
As you are based in the UK and your business customer is overseas then this should come under the General Rule of Services and would be Outside The Scope of UK VAT.
Please see the guidance below:
Place of supply of services (VAT Notice 741A)
Thank you. -
RE: Leaver after RTI submitted
Hi John,
If the individual is showing as a leaver on your software, you would put any further submissions through as payments after leaving.
Thank you.
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RE: P46 company car
Hi Judith,
Unless both parties work for the company then it would only be one P46(car) and one P11d on the individual who works for the business.
Thank you. -
RE: Correcting previous years payroll EYU/FPS Adjustment
Hi katie12345,
We may be able to provide guidance on how to do this through BPT if you are not able to do this on the original software however we will need to speak to you directly and access your record which is why we are asking you to contact us by phone.
Thank you. -
RE: Form 17 for transferring rental income
Hi Dheeraj Parashar,
You should submit your Form 17 and supporting evidence as soon as possible, as the declaration will only take effect from the date you and your wife sign it.
Your rental income should continue to be divided on the 50:50 basis until the Form 17 signature date, and can only be split 80:20 from then on.
If you wait until January 2025 to sign and send your declaration, then you will not be able to apply the 80:20 split to your rental income until then. We must receive the signed Form 17 declararation within 60 days of the date on which you both sign it for it to be treated as a valid declaration.
Thank you. -
RE: Transferring money from abroad to UK account
Hi safal chhetri,
As this is a transfer of capital that originated in the UK and taxed here then no.
Thank you.