It would be based on what you have applied on your regsitration application, if you have declared your middle name, then this would be on your registration certificate. as you have stated you have now sent a request to update your registration with your middle name, this will be updated, you can check with the VAT helpline if this has been actioned 0300 200 3700.
Hi.In order ro reclaim import VAT then the importer would need a C79 as evidence to do this.
The C79 will only be produced if the importer has a VAT registered EORI number.
Here is the link to apply for an EORI number: Get an EORI number
It is then up to the importer whether they want to pay the import VAT or to use PVA.If they want to use PVA then they would instruct their carrier to clear the imported goods under PVA.
The importer would then need to create a Customs Delaration Service Account so that they can receive PVA statements to complete their VAT returns
Please see the link below: Subscribe to the Customs Declaration Service
I do apologise that the regsitration helpline has been temporarily closed, they do have a backlog currently, but they should be responding as soon as they possible can, however you can contact the VAT helpline 0300 200 3700 who can check if a VAT Registrition Number has been issued unable to confirm over the phone but they can send a letter in post to your registered address.
If you import goods in to the UK as an individual then you don't need a VAT number to do this.
A VAT number is only applicable to businesses who trade in the UK over a certain threhold.
So I would recommend confirming with the company that you are an individual and not a business.
You may also want to speak with our International Trade Team
Please see below: Imports and exports: general enquiries
If company A are VAT registered in the UK and they incur VAT then they can look at recovering this VAT as input tax if it is in the course of their business.
Please see the link below; 10. Introduction to input tax
If you need to apply for an EORI number then there are no costs associated with this and is normally a quick turnaround.
Please see below: Get an EORI number
The drop down is for the rate applied in the country the dividends arose as this is the maximum you can claim should your dividends be taxed at a higher rate in the UK. if only liable at 8.75% then this will be applied in the calculation.
It is the date the provider received the payment, not the date you made it that is important. The date the provider receive the payment will determine whether is should be claimed in 22/23 or 23/34. You would need to check with the SIPP provider for the date they received the payment.