Ahmed Khalid

@ HMRC Admin 10, just to clarify, I was not referring to zero rated goods, SimplyEasy was asking about the need to register for VAT for an overseas seller, selling goods directly to UK customers which are equal to or less than £135. Since Brexit, the £135 consignment rule stipulates that the point at which VAT is collected shifts from the point of import to the point of sale, and if these goods are located overseas at the point of sale and the consignment value is less than £135, the direct seller (or the OMP - if selling via one) would be responsible for collected and reporting UK VAT and therefore would have to register for VAT in the UK. When the goods are above £135, there would be no need for the overseas seller to register, if the customer acted as the importer. Consequently, such a supply according to HMRC guidelines would not be a taxable UK supply for the seller, otherwise there would be a double charge of VAT to the customer, once when the overseas seller would charge UK VAT and then again at the point of import for the UK customer, and this would not be correct. One suggestion to assist with this issue could be that if overseas direct sellers (whose goods are stored outside the UK at the point of sale), could restrict the sales on their own websites to above £135 in consignment, and set the INCO terms so that their customers act as the importers, and anything less than £135 could be sold via an online market place, thus making the OMP responsible for UK VAT.

HI, Is this a B2B or B2C sale? If you are selling goods to a VAT registered business in the UK who provides you with their VAT number, you can reverse charge the sale and hence do not need to register for VAT in the UK. 

Email add removed.

Company A (UK resident) hires plant/machinery to Company B (non UK resident). The plant/machinery is exported out of the UK to the site of company B. Company B acted as the importer in its own country, yet company A still own the plant/machinery for the duration of the term. Company A charge monthly rental use to company B. Should this be charged by way of reverse charge (under general B2B rule) or does company A have an obligation to register for VAT in the land where the plant and machinery is being rented out to Company B ?

Thank you for your answer. Unfortunately, I cannot see an option to apply for the CA8421 with our business gateway account as an employer, instead, there is only an option for individuals, who can use their own gateway accounts, or an agent. Could you please clarify how employers can complete the CA8421 online using their own gateway? Additionally, if this is needed for regular travel that, is it the employer, who is sending the individual employees on assignments/business trips, required to ensure that the Portable A1/CA8421 has been applied for, or the individual employee, i.e. as there can be penalties issued, who would face this penalty, the individual employee or the employer? Many thanks.

Is the A1 certificate required for UK employees attending short term business meetings in the EU? The literature online provided by some consultants state that some EU countries, post Brexit have begun tightening the measures with respect to cross border national Insurance, and may even issue significant fines and deny entry if an A1 is not present and that is should be applied for even for short-term business trips. With the time it takes to actually process and receive the certificate, the business meeting probably would have already taken place? I can understand a need for UK employees posted on an assignment in the EU for up to 2 years, but for business meetings lasting no longer then 3-5 days, is this really required?

When a business is contracting with other companies to build a plant that it will own and use for its own business to provide a service to an end customer, is it required for that company to register for CIS as a deemed contractor? considering that when a business spends on construction operations on its own property, those payments are excluded from the CIS regime. Examples of payments made by Deemed Contractor businesses for construction operations, that are exempted under SI2005/2045 reg 22. 1A business commissions the building of a new factory/industrial plant, or the extension/alteration of an existing factory/industrial plant, to be solely used for the purpose of that business. https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15140