HMRC Admin 25 Response
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RE: Multiple Lifetime ISA to buy first property
Hi Sara,
Have a look at:
Lifetime ISA
Each year, the government will add up to 25% or a maximum of £1000 per year to your LISA.
As you can have more than 1 LISA, you can use the contents of more than 1 LISA to put towards your first property.
Thank you. -
RE: Split year treatment
Hi M L Lee,
The whole tax return must be sent together at the same time.
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the:
Tax on foreign income
The guidance at:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies.
Thank you.
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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.