Gabs Maddison
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Overseas furnished holiday let landlord, letting through and online platform/agent
My online letting agent has informed me that they will no longer be charging me VAT and should not have been charging me - B2B overseas landlord with my place of belonging overseas. They told me they would not be claiming this back for me and that I had to register for VAT to claim the money back. I have had a couple of phone calls to HMRC to get clarification on this. So can I just double check I have understood correctly as there is a lot of legislation to read around the conversations and what I was directed to read. Firstly is it correct that the company have to claim it back. I have read Section 80 1984. ‘ the only person entitled to claim back overpaid VAT from HMRC is the person who accounted for it on their tax return. Secondly, am I exempt from registering for VAT as a NETP as an overseas seller where all my sales (holiday lets) are made through an online marketplace to non business customers? My turnover is small. Thirdly, am I also exempt from payments to my landlord ( leasehold), cleaning and maintenance etc? If I don’t have to register, do I need to have and exemption certificate? Many thanks