HMRC Admin 10 Response

Hi.
If you are making a supply to a government body in the UK then you would need to charge VAT in the normal way.

Hi.
If you are a business incorporated in the UK and you have a business establishment in the UK then you would belong in the UK for VAT purposes and you would not be a NETP.
Please see the guidance below:
Non-established-taxable-persons (NETPs) — basic information

Hi.
If a company from the USA is supplying digital services to a business in the UK then this should be accounted for by the UK business under the reverse charge procedure.
Please see the guidance below:
Reverse charge

Hi.
Please contact our international Trade Team as below:
Imports and exports: general enquiries

Hi.
Please contact our Helpline on 03002003700 so that we can resolve this for you and give you access to your Business Tax Account

Hi
Thank you for your question.
Article 6 of the UK/Italy double taxation agreement advises that 'income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other state' ie income arising from Land and Property in the UK  is taxable in the UK.
The rate of tax you pay in the UK is determined solely by UK legislation.
will be given by the Italian authorities for UK tax deducted when you report your UK property income.

Hi
If the employee has now left your employment, there is no action you can take to rectify this.
The employee will be required to rectify this with the new employer. 

Hi
A DPNI scheme is set up in the employee's name as the non-Uk based employer is not liable to pay employer Class1 NIC or deduct income tax.
The DPNI scheme therefore enables you (as the employee) to account for your own Income Tax and NIC.
The Pensions Regulator defines the criteria to use when deciding whether or not to auto-enrol a worker as ‘whether the worker is working or ordinarily works in the UK.
However, the Direct Payment scheme is only for the use of an employee to account for Tax and/or NIC, so those scheme references can’t be used to auto-enrol.
Where a normal PAYE scheme is registered, HMRC notifies the Pensions Regulator, however this is not the case with Direct Payment schemes. Your overseas employer could contact the Pensions Regulator if they wish, as there may be some way for a foreign employer to auto-enrol without a PAYE scheme. Salary sacrifice payments to a registered pension scheme usually have to be paid directly by your employer to qualify for relief. As long as it is written clearly in your contract that you have given up the right to this money and your employer has confirmation you have paid this contribution to your pension provider, as far as HMRC is concerned, this would have no impact on your arrangement. If the pension provider is not willing to accept these contributions from a personal account, you will need to try to resolve this with them. Unfortunately, we would be unable to assist you further in that regard. 

Hi
The IR 35 process is linked to Employment status, this is not something we can advise you on.
I suggest for further assistance, you view our web page Introduction

Hi
As the cost of the phone is a capital item the cost of the phone cannot be deducted as an operating expense.  
Like any other captial expenditure it will be elegible for captal allowances.