HMRC Admin 10 Response

Hi Miranda Lim
If you sell the overseas property before you move to the UK, any gains from the sale will not be taxable in the UK.  
If you dispose of the property after you arrive in the UK, then you may be subject to capital gains tax in the UK, depending on your residence status and if a gain arises.  
Income that was taxed in the UK and moved to an overseas bank account is classed as capital when returning it to the UK, so will not be subject to further tax.
Have a look at the guidance for residence, domicile and remittance at
Residence, domicile and the remittance basis: RDR1
and the statutory residence tests at
RDR3 Statutory Residence Test
There is also a tool to help you with this.  
It can be found at (Tax on foreign income).
 These will help you make an informed decision on your residence status, for the tax year in which you move to the UK.

Hi
We are unable to advise whether split year treatment applies to you.  
This is something that you will need to determine for yourself.  
You will need to take the residency tests, to determine if split year treatment applies.  
Guidance can be found at
RDR3 Statutory Residence Test

Hi
Yes, you are in receipt of foreign income, so you will need to complete a tax return.  
If you are resident and domiciled in the UK, you will need to report this foreign rental income on a self assessment tax return, regardless of whether you remit it to the UK or not.  
If you are resident and not domiciled in the UK, you can elect to use the remittance basis, on a self assessment tax return, but if you choose not to use the remittance basis, then you will have to declare it on the tax return, regardless of whether you remit the income to the UK or not.

Hi
Yes.  
Once converted to pounds sterling, if it is below £2000.00 and no tax has been deducted from it, it can be dedlared in box 3 of SA100 page TR3.  
If foreign tax has been deducted, the interest and tax deducted, will need to be shown in SA106 instead and you may be able to claim a foriegn tax credit relief.

Hi
There is no need to translate the letter from Portuguese to English.  
Please send it to
H M Revenue and Customs
BX9 1AS.
Please send it with a covering letter that includes your national insurance number or 10 digit UTR number, so that it can be sent to the correct department.
 

Hi.
The sale of tea is generally a zero rated supply but but this does not include soft drinks containing tea as only one of several ingredients.
Please see the guidance below:
General food products
Bubble teas normally start with a preperation of tea and then various other ingredients are added,for example fruit juices and other flavourings.
These are generally classed as soft drinks and are therefore standard-rated. 
However I would recommend getting a VAT ruling for the product,advising us of the ingredients of the drink and  the method of perperation of the drink.
Please see the guidance below:
Non-Statutory Clearance Service guidance: annexes

Hi
Please look here :
Get your National Insurance number

Hi.
The parking facilities ahould be standard rated.
Please see the guidance below:
Parking
As regards to reclaiming the VAT then please see  below which provides the criteria for reclaining VAT in relation to taxable supplies
Introduction to input tax

Hi.
If the supply is of goods then there will be an import requirement at the borderand so VAT would need to be paid to HMRC via the shipping agent.
If the oversees seller is supplying services to a non VAT registered business then these services would normally be subject to the reverse charge and so there would be no VAT to pay by the UK business but it would go towards their turnover for VAT registration purposes.
Please see the guidance below:
Reverse charge

Hi.
If the criteria is met for the supply to be a reverse charge supply then the reverse charge would beed to be used.
If used then the subcontractor will not charge and account for any VAT and they should itemise this on their invoice to you.
Please see the guidance below;
Check when you must use the VAT domestic reverse charge for building and construction services
VAT domestic reverse charge technical guide
The guidance below explains how you would complete the return:
Completing your VAT Return