Jane Bartlett

Hi We are a UK company with our business establishment in England. We do not have a business establishment in Northern Ireland but do have customers in NI. We are having some goods shipped directly from our parent company in the Netherlands to one of our customers in Northern Ireland so we are 'receiving' the goods in Northern Ireland and then selling them to our customer. Am I correct in thinking that the supplier invoice from our parent company to our company should quote our XI EORI number rather than our GB Eori number ? If so should our VAT number on the purchase invoice also be prefixed with XI rather than GB ? Thanks

I understand from EIM23900 that there is no Benefit in Kind to report if an employer pays for the installation of an EV charge point at an employee's home when the employee is using it to charge a company taxable electric / hybrid car. What happens if the employee leaves the company / employment is terminated and the company car handed back ? Does the employee then need to reimburse the cost of the car charger at the home address ?

HI Yes it is a standalone recharge to our overseas parent company, I don't think it meets the conditions of a disbursement Thanks

Trading Company A is wholly owned by Holding Company B Company B shareholders are 50% Mr Smith and 50% Mrs Smith Other than having the shareholding in Company A, Company B is dormant Company C is a completely independent, non-grouped company which is wholly owned by Mr Smith Am I correct in the following: 1) For determining whether Company A is a large company for corporation tax purposes, there would be no division of the large co tax thresholds as there are no associated companies ? (B is dormant so excluded, and A is not effectively controlled by Mr Smith as his shareholding in B is less than 51%) ? 2) If the shareholding in B were Mr Smith 51% , Mrs Smith 49% then companies A and C would be associated companies and the large company tax thresholds would be divided by 2 when determining whether company A were a large Company for corporation tax ?

I need to send an invoice to our Dutch parent company for interest charges we have incurred on a bank facility due to the parent company borrowing funds through our facility (ie we borrowed and loaned the money upwards). Do I charge VAT on the interest recharged and as the parent company is overseas do I reverse charge the VAT as a service ?

Hi On the basis of the above could you please confirm or correct the following scenarios . In all cases the UK company (UK) is selling ex works to the Dutch company (NL) but the goods are being shipped directly from the UK to a business customer in Columbia (Col): A) UK exports the goods directly to Col on behalf of NL UK is exporter Col is importer Place of supply to NL is the UK Invoice from UK to NL includes UK VAT which NL can reclaim if UK VAT registered All import taxes are paid by Col B) UK exports goods to Columbia with NL as the importer (FCA terms) UK is exporter NL is importer Place of supply to NL is Columbia Invoice from UK to NL is zero rated as an export NL settles any import taxes - does this scenario require NL to have a VAT registration in Columbia ? Invoice from NL to Col is out of scope ? C) Col arranges with an agent to collect the goods directly from the UK Col is both exporter and importer Place of supply to NL is UK Invoice UK to NL includes UK VAT Invoice NL to Col is out of scope D) is there a scenario with different selling terms which enables both the invoice UK to NL and NL to Col to be zero rated / out of scope and Col settles all import taxes directly ?

Thank you for the responses. The goods were sold by the Dutch Company to Columbia on an ex works basis. This would therefore suggest that the Columbian customer would have been the importer . As such from your response this would appear to be an indirect export as they would have arranged a shipping agent to take the goods from Uk to Columbia. From your responses above this would therefore be Outside the Scope of VAT so it will be correct that the UK company invoiced the Dutch company with no VAT ?

Further to your comment above : "For an export to be treated as an indirect export then the overseas company would need to remove the goods from the UK or arrange for the goods to be removed. I would say that this sequence of transactions wouldn't be covered by the indirect export rules as per Notice 703 section 3.4 ." what is your reasoning for this not being an Indirect export ? If the Dutch Company has bought the goods from UK company ex works but has asked UK company to ship them directly to Columbia, then is this not meeting the definition of 'arranging' for the goods to be removed ?

Hi Sorry but that link doesn't help as it discusses the situation whereby 2 of the 3 companies involved are UK based not where a UK based company sells to an overseas company but sends the goods out directly to a 3rd company in a different overseas country. I have read that there is a scenario whereby in such a case both the purchase by overseas company B from UK based company A, and the sale from overseas company B to a company C in a different overseas company can be zero rated although the goods are exported directly from UK company A to overseas company C . I am just trying to establish what the conditions need to be to allow this ie so that company B does not need to obatain a UK VAT registration .

Further to my reply above, is this an 'Indirect Export' as defined in UK notice 703 ?, and if so is it therefore correct that the UK supplier has zero rated the invoice to Dutch Co even though Dutch Co is registered for VAT in the UK ? : "2.9 Indirect exports An indirect export take place when the following occurs: an overseas person or their agent collects goods from the supplier in the UK the overseas person or their agent takes these goods outside of the UK This applies to goods that are collected ex-works or where an overseas person arranges for their collection. Overseas person is defined in paragraph 2.4. Indirect exports of personal goods in accompanied baggage do not qualify for zero rating. Personal goods means goods that are not intended for business use by an individual. If your business customer is not established in the UK, the supply is eligible for zero rating as an indirect export even if that customer is VAT registered in the UK."