HMRC Admin 10 Response

Hi
Please see the link to the Double Taxation Treaty in force, Double Taxation
If it is an employment contract, article 15 could apply. If it is on a self-employed article 7/14 may apply.
Please contact HMRC and request to speak to a Technician if you cannot find the information in the treaty. 

Hi
We are unable to give advice on visa's, however there is a link to some information on our website which you may find useful. Living in Italy

Hi
If you declare goods into a customs special procedure, you can select that you’ll be accounting for import VAT on your VAT Return when you submit the declaration that removes them into free circulation from the following special procedures:
customs warehousing
inward processing
temporary admission
end use
outward processing
duty suspension
If errors have been made on the import declaration in terms of incorrect EORI numbers being used then you would need to contact the shipping agent involved so that they can complete a post import ammendment which will then be reflected on your next Postponed VAT Statement.
The VAT should only be accounted for once on your VAT return for an import and so again you may need to speak with the shipping agent to make sure that this doesn't happen again.
Please see the guidance below for how you would complete your VAT returns to account for imports made under Postponed VAT Accounting:
Complete your VAT Return to account for import VAT

Hi.
So when receiving the services from the US you will need to account for the VAT on the reverse charge.This is just an accounting procedure whereby you record it as an input and an output on your VAT return in boxes 4 and 1 respectively.
When selling the services overseas the supplies will be deemed as Outside The Scope of UK VAT and so no VAT will be charged on these sales and are reported in box 6 of your VAT return only.

Hi.
It is impossible for us to comment upon the VAT reclaim procedures in countries outside of the UK as we are not privvy to their rules and regulations about this.
You would need to contact the third countirs where you are seeking to reclaim the VAT incurred.

Hi.
For B to C services then generally the Place of Supply would be the supplier's country and for B to B services then tthey would be subject to the reverse charge by the UK business customer.
However there are exeptions to these general rules .
You would need to carefully read the rules for these exeptions in sections 7-10 of the guidance below:
Land related services
These rules can be complex and so if you need further help please contact our Helpline as below:
VAT: general enquiries

Hi.
If the freelancer in Germany is providing these services to a Business in the UK then it is the responsibility of the UK business to account for the VAT on the reverse charge.
The reverse charges isn't an optional procedure, it's a mandatory one where:
the place of supply is the UK
the supplier belongs outside the UK
you belong in the UK
the supply is not exempt (this includes exempt supplies subject to an option to tax)
for supplies not within the general rule, you’re VAT registered in the UK.
Please see the definition of electronically supplies services below:
Defining digital services
The Use and Enjoyment Rules wouldn:'t come in to this scenario based on the following decription:
The use and enjoyment rules are intended to make sure taxation takes place where services are consumed where either services are consumed within the UK but would otherwise escape VAT, or they would be subject to UK VAT when consumed outside the UK.
Please see the guidance below:
Use and enjoyment

Hi
If the supply is a water source heat pump (you would need to look at the specification documents) and was made after 1 February 2024 then it can be zero rated. If it does not meet both of these criteria then it would be standard rated.

 

Hi
As she is living in other accomodation then the house is not her only and main home for the whole period of ownership. The rental period would not qualify for relief.