HMRC Admin 10 Response
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RE: Selling Services on Market places
Hi
Please see below Digital portals, platforms, gateways and marketplaces.
If you supply e-services to consumers through an internet portal, gateway or marketplace, you need to determine whether you’re making the supply to the consumer, or to the platform operator.
The platform operator is supplying the consumer if the platform operator identified you as the seller but, sets the general terms and conditions, authorises payment or handles delivery or download of the digital service.
Then the platform operator would be responsible for accounting for the VAT payment that’s charged to the consumer.
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RE: VAT on sub letting
Hello
Yes as long as you keep a clear record of your exempt sales. -
RE: Flat Rate VAT on overseas clients payment for transport service
Hello
If these sales invoices are dealt with under the reverse charge, that income would be deemed as outside the scope of VAT and therefore not included on your VAT return . -
RE: VAT repayment to EU IBAN
Hi.
If you are based overseas then you can provide us with your overseas bank details.
Please see the link below:
VAT repayments -
RE: PAYE Activation code
Hi
If it is a problem regarding activation codes your only option would be to talk to our online services department on 0300 200 3600. -
RE: Do I need to register as an employer?
Hi
Please see PAYE and payroll for employers to establish if you would be required to register a PAYE scheme. -
RE: NEW PAYE SCHEME REFS NOT SENT TO AGENT ANY MORE
Hi
I cant comment on why this hasnt been publicised but it may be updated in future publications.
I'm also not able to comment on specific PAYE schemes.
If you are concerned about these schemes please contact us on 0300 200 3200 so we can go through security and investigate this.