AnotherDaveB

I'm unclear on what parts of my income should be included when determining how much Personal Allowance, Personal Saving Allowance, and Dividend Allowance I get. My only income is rental (8K), interest (1.5K), dividends (50K), and capital gains (104K). I have no earned income (early retirement) (I realize capital gains does not benefit from the Personal Allowance, but one of the things I am unclear on is whether capital gains should be included in the income figure used to reduce Personal Allowance by 1 GBP for each 2 GBP of income over 100K)

Correction: Typo in the title. It should read 'payment reference' not 'purchase reference'.

I reported a CGT last year and am still waiting for my online payment reference. https://www.tax.service.gov.uk/track shows my form stuck at 'Received 12 Dec 2023'. The website says it should only take 15 days, and the 'Check when you can expect a reply from HMRC' link doesn't support capital gains. It's a straightforward stock sale (similar to one I reported last year and got a payment reference in the expected 15 days for). How do I get 'unstuck'?

I had a builder install air conditioning in my home. He wants to charge me 20% VAT on the materials and his labour. However, every article I've read online (from his competition) and my reading of VAT notice 708/6 indicates 0% VAT should be charged. He's saying I need to pay VAT on his materials and time because VAT is 0% rated only for new builds or work done under a grant from the RHI. I believe he is mistaken, but have the money put aside in case I'm wrong. As I read it, I pass all the tests for an ESM installation given in VAT Notice 708/6 , specifically: 1. The work was done in June & Nov 2023 (i.e. the 60% and social policy conditions no longer apply) 2, The work was done on my home (i.e. residential property) 3. The installation was a section 2.12/2.11 'air source heat pump' based heating and cooling AC system (cf. section 2.20 'HMRC's understanding is that most air conditioning units are air source heat pumps'. The specific brand I bought is capable of both heating and cooling) Can you confirm that, in principle and assuming I've been truthful in my declaration of facts in 1-3, the materials and installation labour here should be zero rated? Additionally, it would help in my discussion with the builder if HMRC could confirm that 0% VAT due to ESM is not connected to or dependent on the work being done on a new build, nor is it connected or dependent on a grant from the RHI. Thanks in advance.