HMRC Admin 25 Response

Hi Lea, 
One of the condition for TOR relief is you must have had the goods in your possession for at least 6 months prior to the date of importation.
Who can claim relief
You can usually use a vehicle with foreign number plates without registering or taxing it in the UK if all of the following apply:
•    you’re visiting and do not plan to live here
•    the vehicle is registered and taxed in its home country
•    you only use the vehicle for up to 6 months in total - this can be a single visit, or several shorter visits over 12 months
You will need to register your vehicle if you want to move it between Great Britain (England, Scotland and Wales) and Northern Ireland. More information below:
Importing vehicles into the UK
Thank you. 



 

Hi thomas,
A business needs to be established in the UK to meet a number of customs rules.
The guidance clearly states what establishment means, a company is established in the UK if it is incorporated at Companies House and you have a permanent place in the UK where you carry out business activities.
The guidance of getting an EORI number to carry out imports/export also states your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’.
Your premises needs to be one of the following:
•    a registered office
•    a central headquarters
•    a permanent business establishment - premises where some of your customs-related activities take place and your HR and technical resources are permanently located
Thank you. 

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. 
 

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. 
 

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. 

 

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. 

 

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. 
 

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. 

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. 
 

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.