HMRC Admin 21 Response

Hi Vit,
If the UK artist is charging you as the agent for a performance in the EU then the Place of Supply would normally be the UK as the supply would come under the General Rule Of Services.
As both you and the artist are in the UK then UK VAT would apply.
Please see the guidance below:
6. The place of supply rules for services
9. Services supplied ‘where performed’
Thank you.

Hi k77nrsx,
You cannot reclaim the VAT on this type of work.There is a DIY scheme  but this  only availble to the constuction of new residential builds and conversions.
Thank you.

Hi MP Project Management,
Please contact our Helpline on 0300 200 3700 so that we can chase this application up for you urgently.
Thank you.
 

Hi guhan.meta1 k,
If you are applying for an Exception To Registration then please complete a VAT 1 by post to the address provided.Apologies if this has been returned to you.
Please see below:
Register for VAT by post.
Thank you.

Hi psymes,
If you are supplying consultancy service to a business in the UK then this should be covered by the General Rule of Services which will mean that the UK business customer will account for the VAT under the reverse charge and there will be no requirement for you to register for VAT.
For this type of service the Place of Supply is determined by where the business customer belongs and not where the supply is performed.
Please see trhe guidance below:
5. Reverse charge
Thank you.

Hi Deirdre,
If the supply of scaffolding falls under CIS and you as the contractor are registered for CIS then the supply should fall under the reverse charge,meaning no VAT would be charged by the scaffolder and you would account for the VAT as the contractor.
Please see the guidance below:
Scaffolding
If you are separately invoicing for the scaffolding services then this should be invoiced at the 20% rate of VAT.
Thank you.

Hi kafva777,
Please speak with out International Trade Team about this:
Imports and exports: general enquiries
Thank you.

Hi Reina,
Hi.The £90K threshold is only relevant to businesses who are established in the UK.
If you are an overseas business and classed as a Non Established Taxable person then the Registration threshold doesn't apply and so you would become liable from the first taxable supply made in the UK.
If you are selling digital services to individuals in the UK then you would become liable to VAT registration immediately as this would constitute a taxable supply
Please see the guidance below:
9. Non-established taxable persons — basic information
The place of supply of digital services
Thank you.

Hi Dan Rhodes,
The main condition for treating VAT as input tax is that the VAT incurred is in the course of the business and is in relation to the making of taxable supplies.
An option to tax on a property results in taxable supplies being made in connection with the property and so would then allow VAT on purchases to be treated as input tax.
However if you as the tenant are using the property as an office for example from which you are running your business and making taxable supplies then you can recover VAT as input tax in relation to the property.
Please see condions again for the recover of input tax:
10. Introduction to input tax
Thank you.

Hi Deirdre,
If  you have incurred VAT on a purchase then you can treat the VAT as input tax if the VAT has been incurred in the course of your business and with the intention of making taxable supplies.
Please see the guidance below:
10. Introduction to input tax.
Thank you.