HMRC Admin 10 Response

Hi.
There will be a requirement for an overseas person to register for VAT in the UK if they make supplies which are deemed by the Place of Supply Rules to be in the UK.
Please see the rules regarding the Place of Supply of Services.:
The place of supply rules for services
If the overseas person is making supplies of this kind in the UK then the overseas person would need to register for VAT immediately upon the first sale being provided.
Please see the guidance below:
Working out whether you need to register
Non-established taxable persons — basic information

Hi
Please see the guidance below, specifically section 15.9 which explains that the service of providing work on goods which are subsequently exported are zero rated:
Zero rating

Hi.
I do apologise for the delays in processing your VAT registration application.
The Registration Team will respond to you with any further infomation they may require from you.

HI.
The C79 Certificate is generated automatically whent the import declaration is made and this will be sent to the importer whose EORI number has been used on the declaration.
The freight agent who completes the declaration will therefore need your correct EORI number in order for you to receive the C79 Certificate.
I would relay this back to your overseas supplier.

Hi.
If the goods are not being exported out of the UK then you are making a UK sale to the US company on which UK VAT would need to be charged.
When the US company makes their supply to their UK customer then this sale would attract VAT and so there would be a requirement for the US company to register for VAT in the UK.
Please see the guidance below:
Non-established taxable persons — basic information

Hi.
The deadline for the return is a month and 7 days calander days after the end of the period:
Please see the guide below
Send a VAT Return.
As regards the payment then this would need to reach us on the last working day before the 7th if the 7th falls on a weekend or a bank holiday.

Hi.
If you are making digital sales to businesses overseas then this should be Outside The Scope of UK VAT.
Please see the guidance below:
The place of supply rules for services.
If you receive services from overseas then these should be accounted for under the VAT reverse charge by yourself:
Please see the guidance below:
Reverse charge
The VAT reverse charge should be accounted for on the same return and so you would account for the figures as an input and as an output.
Please see the guidance below as to how to account for the reverse charge on your VAT return:
Reverse charge






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Hi
I would advise contacting the Customs and International trade helpline on 0300 322 9434 for help.

Hi
There are rules for bringing food or animal products into Great Britain (England, Scotland and Wales) for your own use. Please see below link for more information.
Bringing food into Great Britain
For product specific information and import controls, you can refer to below link:
Trade Tariff: look up commodity codes, duty and VAT rates
 

Hi
Please check below links to find out what you need to do when importing commercial goods into Great Britain in your accompanied baggage or small vehicle. 
Bringing commercial goods into Great Britain in your baggage
List of ports using the Goods Vehicle Movement Service