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  • RE: Cash gifts from EU-resident and inheritance from EU-resident to UK-resident

    Hi Luigina Gallarello

    The most common occasions on which a chargeable event gain arises if during the year:  the policy matured or was brought to an end by death of the life insured.

    If the policy  is in your father's name, then this is the estate income,  you as an individual will not need to report this to us.

    Thankyou.

    Regards.
  • Re: Un-remittable income from rented property abroad

    Hi

    As a UK Resident you will declare your world wide income to the UK unless you choose to claim the Remittance Basis.

    You can check the link below if this may apply to you.

    The remittance basis is an alternative tax treatment that’s available to individuals who are resident but not domiciled in the UK and have foreign income and gains.

    Remittance basis is not available if you’re deemed domicile in the UK.

    See link below for information on The Remittance Basis:

    Remittance basis 2019 (HS264)                     

    If you have Furnished Holiday Lettings (FHL) in the EEA you can claim any foreign tax taken off your EEA FHL income at Box 9, Other allowable Expenses  (unless you are claiming Foreign Tax Credit Relief for it on the ‘Foreign’ pages).

    Thankyou.

    Regards.
  • Re: No correspondence from DIY Team with regards to Self Build VAT Refund Claim

    Hi

    I'm sorry to hear that this is taking so long.

    The direct number for the DIY Team is 03003227073.

    If you are unable to contact them on that number can you contact the Vat Helpline directly on 02002003700 and we can get this escalated to the DIY Team.

    Thankyou.

    Regards.
  • RE: New Company VAT Return

    Hi

    Yes the form you sent to change the bank details will be ignored as you have managed to do this online.

    You said that you have spoken to an adviser who were able to cancel the Payable Order for you,if this is the case then we should be releasing this as a bank transfer to you.

    To make sure though I would speak to the Vat Helpline on 03002003700 who will be able to confirm what is happening and give appropriate timescales.

    Thankyou.

    Regards.
  • Re: Overpayment

    Hi

    With an overpayment of salary, you only need an agreement with the employee that they will pay back the net overpaid amount.

    When you have an agreement, we then allow you to amend the payroll to state the correct salary.  

    This will create a credit on your account with us for the tax and NIC and is how you get the full gross amount back.

    We do not get involved with whether or not the employee pays the money back.  

    This is a private matter between you and them.

    Again, as long as you have an agreement, you can amend the payroll submissions.

    Thankyou.

    Regards.
  • Re: Germany prevents UK companies from accessing and selling on marketplaces

    Hi

    I do agree with what you are saying.

    The idea of OSS is to allow distance sales between Businesses and Consumers between member states and because of the new EU regulations this will prevent the need to have to register in all the member states that you make distance sales to.

    If you are registered for OSS in Poland then my assumption is that you should be able to send goods of any value to individuals in any member state and account for these sales on your single OSS return.

    In our guidance it states:

    To ease the administrative burden of businesses having to register in each EU member state where they have customers, there will be a new opt-in online One Stop Shop (OSS) quarterly VAT reporting and payment system.

    This means that businesses falling in scope of the new rules will no longer be required to VAT register in each of the EU member states of their customers.

    A business opting to register for OSS will be able to do so once in any EU member state or in the UK.

    To register for OSS in the EU a business needs to have a fixed establishment in the relevant member state.

    A business can register for OSS in the UK provided that it is trading with the EU under the Northern Ireland Protocol.

    You have stated that you are selling goods using a markeplace.

    Our guidance states:

    OMPs will be liable to account for the supply VAT on goods located within the EU or Northern Ireland when they sell these goods on behalf of overseas sellers located outside of the EU and Northern Ireland.

    The OMP will account for the VAT as though it were a sale by them and where it is a distance sale within the EU the OSS can be used by the OMP to account for the VAT on those sales.

    We can only provide the rules that we are aware of and that would apply to Northern Ireland sales so if there is an issue with selling goods to German customers then you are going to need to speak with the German authorities.

    Thankyou.

    Regards.

     
  • Re: Selling on Ebay

    Hi

    If you supply goods as a business  under £135 to UK consumers and you use Ebay as an agent then Ebay are now responsible for charging the UK customer UK vat and paying this over to HMRC.

    If you are selling goods in this way and the goods are not stored in a warehouse then I don't see a requirement or a benefit to you registering in the UK.

    If Ebay have blocked you from selling goods because you are not registered could you contact our online selling team at:

    onlineselling.compliance@hmrc.gov.uk

    This team will then liaise with Ebay to resolve this.

    Thankyou.

    Regards.
  • Re: Register for Self Assessment as US Citizen Residing in UK

    Hi

    If you do not have a nino you should use the on screen fill in and print form :

    Register for Self Assessment

    Thankyou.

    Regards.
  • RE: Tax Refund

    Hi FBELEC

    You will need to check the position with our Income Tax department, we can't check records from this forum.

    Income Tax: general enquiries

    Thankyou.

    Regards.
  • Re: Third automatic overseas test

    Hi C Law

    To meet the 3rd automatic overseas test certain conditions must be satisfied :

    Third automatic overseas test

    Residence: The SRT: Days spent in the UK: Workers with relevant jobs and the third automatic UK and overseas test

    Thankyou.

    Regards.