SDTaxman

Thanks for direction to 490 but as you can see this is all for Employees.
My question was referring to expenses and benefits for Non employees of our business The individuals are employees of other businesses ie our customers in UK . Do you have any further advice for this scenario ?
Many thanks,

Hi, The PSA rules /guidelines/ internal manuals naturally focus on expenses/ benefits & travel scenarios for UK Employer and its' UK employees . Despite online searches I could not discover anything to answer this question.. .... if a UK co A provides free travel & accommodation expenses to one of its' UK customers B to attend an overseas site for specialist training, should Co A declare this and pay tax on Co A PSA ? I am naturally inclined to say ..Yes Co A declare this , However your advice and direction to any HMRC visible guideline would be appreciated. Thank you

A Uk vat registered business uses a 3rd party UK agency to book all UK Hotel accommodation for business travel purposes, The booking agency Invoices to us ( the customer) state "Acting as an Agent "and they do quote the VAT Amount on them. The question is . Can we (the customer) legitimately claim the VAT stated on their invoices to us, or or do we need to contact the Hotel directly and obtain a VAT Invoice from them ?

After HMRC issue an assessment of historic Import VAT owed to HMRC, the business then pays in full. How does the business treat this in the VAT returns , either currently or perhaps phased over the historic periods ? Will there be a need to amend /change historic VAT returns , and submit voluntary disclosures too?

Hi HMRC Admin 2, We understand the timing of Qtr VAT submissions , however that is not the problem, it is the content and timing. So for MTD compliance, which is based on actual transactions held in the accounting systems for that reporting period /Qtr ( ie date of supply/tax point ). The PVA statement for the last month of each Quarter can only be posted into the system after the close of that accounting period, and will have a real time date, ie being outside the Qtr reporting dates. Please consider that by making manual adjustments in/out of MTD Qtr submission , we are mimicking the function of accruals /reversal of accruals - with VAT! ! Therefore to reduce risks with continuous manual adjustments in the Return filings, should we be able to only download and report the actual postings that are in our system , except for errors of course ? All manual PVA statements adjustments would only be for Net Zero VAT anyway - so no impact with actual final value of VAT Return and cash flows to/from HMRC. We remember that PVA was established for that very purpose , and may I add, is very much appreciated by UK businesses.

PVA statements contain a months' Import VAT transactions, but are available on 8th of following month so can only be input into accounting system of the current new period. The last month posting can be outside the VAT Return reporting period / Quarter. So when completing Qtr VAT returns, we are continuously making manual adjustments to include the last months PVA VAT figures and remove the previous Qtr old period too, This is to ensure alignment of all transactions date/tax point for that actual reporting period covered, and also for the MTD platform submission too. As the net effect of posting any monthly PVA statement figures (output and Input VAT ) is zero VAT , is it necessary that we need to perform manual adjustments in the Qtr VAT return calculations and actual MTD submission?

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) ?

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