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  • Reimbursement of Employee Subsistence

    Employee subsistence costs are reimbursed on an actual basis with receipts ,and are reasonable in value, however the £ values may exceed those currently listed in HMRC benchmark scale rates . So i have 2 questions for that scenario ...1. Does ant tax liability exist for anyone, with the above ? 2. Will the employer need to apply for an HMRC expenses "exemption " (formerly dispensation) ?
  • Distance selling goods from Germany direct to N Ireland consumers(individuals not businesses)

    A German co uses OSS to sell goods direct to N Ireland individuals. Sales will exceed the July 2021 EU limits Euro 10k./£8.8K The co has DE VAT registration and a UK VAT registration .The goods ship direct to N Ireland and there are no Import taxes due as goods move from EU to NI ( NI Protocol), My questions concern the sales invoicing and UK VAT accounting issues . It seems we have 2 supply chain options :- 1. Could the DE Co OSS charge and declare any UK VAT payable ? Would the sales invoices to the NI Consumer require DE.GB or even XI/XU ? 2. The DE co invoices the UK co ,and UK co invoices NI Consumer ( this must have UK VAT) but, should we use the GB VAT number or possibly XI /XU ? i do have Intrastat reporting questions too, you are alsi able to answer possible Intrastat reporting