HMRC Admin 25 Response

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. 

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. 

Hi Phat Le,
There is only a requirement to register for VAT in the UK if you are making taxable supplies in the UK
As the goods you sell never enter the UK then the supplies are Outside The Scope of VAT and therefore there would be no requirement to register for VAT in the UK.
Please see the guidance below:
2. Basic principles
Thank you. 
 

Hi phil_d,
We would recommend requesting a VAT Clearance on this matter.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you. 
 

Hi Luke,
The guidance states:
The objective of the change to zero rate certain e-publications is to support literacy and reading in all of its forms, allowing e-books, e-newspapers, e-magazines and academic e-journals to be entitled to the same VAT treatment as their physical counterparts. The scope of the measure does therefore allow for the zero rating of supplies of music manuscripts, maps and charts when they are in the form of one of the publications listed in section 9.1. However, this does not cover standalone items described in items 4 and 5 of Group 3 of Schedule 8 VATA such as digital music manuscripts, maps or charts.
As you stated, a manuscript is a hand written piece of music and agree that the liability of your supplies is inconclusive.
We recommend requesting a VAT Clearance on this matter.
Please see the link below:
Find out about the Non-Statutory Clearance Service
Thank you. 



 

Hi Zuzanna,
Please see section 3.2 of the following guidance:
Freight transport and associated services (VAT Notice 744B)
Thank you. 

 

Hi Christopher,
Yes.As long as you register for VAT and you are making either zero, reduced or standard rated supplies then you can look at recovering the VAT on your purchases.
As you sell donated goods then these would normally be zero rated and hence you can register for VAT on that basis and recover the VAT in the course of making these supplies.
Thank you. 
 

Hi Tarek220371,
If you are a VAT registered subcontractor and providing scaffolding erection, hire and dismantling to a CIS registered contractor then this work is covered by the CIS scheme and so covered by the reverse charge for VAT purposes.
Please see the guidance below:
Scaffolding..
Please also see the flowchart below :
Flowcharts
There is no requirement to verify the CIS number in order for the supply to be treated under a reverse charge procedure.
However I would contact the contractor to confirm why they have not deducted CIS from their payment to you.
If you need to speak with our CIS Helpline please see the link below:
Construction Industry Scheme: general enquiries
Thank you. 

 

Hi 
Unfortunately if you are not registered for VAT then there is no entitlement to recover any VAT as input tax.
In order to register for VAT you would need to be making taxable supplies.
Please see the link below:
Who should register for VAT (VAT Notice 700/1)
Thank you. 

Hi dan_tcob24,
If you have set up a new limited company then this is a separate legal entity to your existing business and so if the turnover of the new business breached the £90K threshold then there will be a requirement to register it for VAT separately.
If certain criteria are met then you can form a VAT Group whereby one Group VAT number will cover both businesses.
Please see the guidance below:
2. Group registration
Thank you.