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    If you are referring to distance sales, then you should have charged and accounted for UK VAT on all distance sales you made in the UK from your Effective Date of Registration for VAT.

    If you have not done this you will need to correct your error(s).

    Please refer to VAT Notice 700/45 ‘How to correct VAT errors and make adjustments or claims’ for further information.

    If my assumption is incorrect, please submit your enquiry to the VAT Written Enquiries Team with your business details and specific details of the transaction(s) made.

    VAT: general enquiries


  • Re: VAT on invoice for goods from an EU supplier with GB VAT number


    For UK VAT charged to you by a UK VAT registered business, the VAT should be included in box 4 and the net price in box 7.

    However, you may wish to check with your supplier that they have correctly charged you VAT.

    In general, for business to business sales to UK VAT-registered customers, where: - the goods are outside the UK at the point of sale - the consignment value is £135 or less the seller will not need to charge and account for VAT if the customer gives them their VAT registration number.

    The seller can add a note to the invoice (for example, by writing ‘reverse charge: customer to account for VAT to HMRC’) then send it to the UK business customer.

    The business customer will then be responsible for accounting for any VAT due on their VAT Return, if the goods are supplied in Great Britain using a ‘reverse charge’ procedure.

    Please refer to the following guidance for further information:

    VAT and overseas goods sold directly to customers in the UK

    We cannot comment on how to enter this in your accounts software.

    Please contact your software provider (Sage) for assistance.


  • Re: sell of goods to UK consumer by overseas seller via OMP


    For consignments valued at more than £135, normal VAT and customs rules will apply on importation of the goods into Great Britain from outside the UK or into Northern Ireland from outside the UK and EU.

    For further guidance on overseas goods sold to customers in the UK using an online marketplace, please refer to:

    VAT and overseas goods sold to customers in the UK using online marketplaces


  • Re: Looking for somebody to help me with VAT registration


    Please refer to VAT Notice 741A ‘Place of supply of services’ in order to determine where the supply is deemed to take place.

    Only services supplied in the UK are subject to UK VAT law.

    Any service supplied outside the UK must be treated as outside the scope of UK VAT and would be subject to the tax law within that particular country.

    In particular, I would suggest that you refer to section 6 for guidance.

    You should first consider the exact nature of your service and check if any of the special rules listed in section 6.4 apply.

    If none apply then your service will fall under one of the general rules.

    There are two general rules for the place of supply of services, one for business to business (B2B) and one for business to consumer (B2C) supplies.

    The B2B general rule for supplies of services is that the supply is made where the customer belongs.

    The B2C general rule for supplies of services is that the supply is made where the supplier belongs.

    If the place of supply is the UK you should then refer to section 5 to determine if your UK customer should account for any UK VAT due on your supply using the reverse charge rules.

    Paragraph 5.17 states that ‘If you receive a supply to which the reverse charge applies and yet your non-UK supplier issues a VAT invoice on a UK VAT registration, you must still apply the reverse charge as it is not an optional adjustment.

    You should advise your supplier to amend or correct their invoice appropriately.

    Place of belonging


  • Re: VAT registration


    There is a large backlog of registration applications and we are currently dealing with applications from 26 October 2020.

    We are working through registrations in date order, as all applications are urgent, so there is no way to have a registration escalated.


  • Re: switching vat schemes


    Please refer to VAT Notice 733 ‘Flat rate scheme for small businesses’.

    Paragraph 12.1 states that: If you wish to leave the scheme you must write and tell HMRC.

    We would expect that most businesses will leave at the end of an accounting period.

    However, you may leave voluntarily at any time during an accounting period.

    HMRC will confirm the date you left the scheme in writing.

    You must not account for VAT using the scheme after the date you left even if you have not yet received confirmation of the date you left the scheme.

    HMRC will agree to a date in the previous accounting period if you have not already submitted your return under the Flat Rate Scheme.

    VAT Notice 733: Flat Rate Scheme for small businesses


  • Re: IR35 Payroll


    Thank you for your enquiry.

    As your enquiry is indepth I  would advise you contact the offpayroll team at IR35@HMRC.GOV.UK who can assist you.


  • RE: Ground Rent

    Hi Izzy

    Thank you for your question.

    I would advise you that your question cannot be answered within this Income from Property Forum.

    Your question is asking whether your new management company can legally do something.

    Unfortunately we cannot comment on any legal matters within this forum.

  • RE: Furlough payment not received (late)

    Hi sula yang

    Please contact our covid/JRS Helpline on 0800 0241222 for assistance.


  • RE: Negative YTD figures on FPS submission gets rejected by HMRC


    Thank you for your enquiry.

    A salary sacrifice deduction cannot take an employee's wage below national minimum wage, therefore if there is no salary being paid the salary sacrifice cannot be deducted.

    The employee would need to make the contribution in another way.

    In response to your second query a salary sacrifice cannot be backdated, therefore the auto enrollment pension should have ceased in November, the first month of the employee's salary sacrifice deduction.

    You will need to take steps to reverse this as this is not allowed to happen.

    I hope this helps.