HMRC Admin 21 Response
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Re:VAT on Smart Central Heating Controls
Hi Vaughan Williams,
Only energy saving materials covered by the following guidance are eligible for VAT reliefs - Energy-saving materials and heating equipment (VAT Notice 708/6).
Thank you. -
Re:New VAT Number / Business Tax Account
Hi commercial Specialist,
I would recommend calling the VAT Helpline on 0300 200 3700 so that we can look at your account to determine the best option for you.
Thank you. -
Re:Not VAT-Reg'd. Exporting to EU. Declared Price to be Sans-VAT?
Hi BornClueless,
If you are not VAT registered there is nothing for you to declare to HMRC for VAT purposes. You only make declarations to HMRC for VAT on a VAT return as a VAT registered person.
Thank you. -
Re:Reverse VAT Charge for under £135 & Over £135
Hi R K,
The code ''NO VAT'' is specific to your software so HMRC cannot offer advice on this.
Thank you. -
Re:Water sample testing in the UK - Land related services or not?
Hi A Taxman,
VAT Manual VWASS5600 states that this supply would be standard rated. There is nothing within VAT Notice 741A which would contradict this . VAT Water and Sewerage Services
Thank you.
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Re:VAT on Servicing Heat Pumps
Hi MJS123,
Only the installation of energy saving materials carries the zero rate for VAT puproses in most circumstances. However, the reduced rate can apply to the installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system.
This includes micro combined heat and power systems, which are heating systems that also generate electricity.
The reduced rate includes repairs and replacements of such equipment, whether or not the original system was installed under a relevant grant-funded scheme. You should refer to the following guidance for further information - Energy-saving materials and heating equipment (VAT Notice 708/6).
Thank you. -
Re:VAT for events held in the UK for US companies
Hi Rakhee Gudka,
Unfortunately, HMRC cannot tell you who your customer is in this transaction. Only you will know this. There are some common indicators to point to who your customer is covered the VAT Notice 741A which it appears you have already referred to but I will link again for clarity. 4. Establishment most closely concerned with the supply.
Thank you. -
Re:Flat rate scheme and overseas services
Hi Claire Whiter,
You would need to discuss this with your software provider. They may have a code or a workaround that will enable you to overcome this issue.
Thank you. -
Re:VAT 431c - Empty home for 10+ Years
Hi Kenneth Beaton,
The following guidance shows when certificates are issued for qualifying buildings but usually it is a case of proving to your contractor that the conditions have been met for the relief you are wishing to claim - 17. Certificates for qualifying buildings.
Thank you. -
Re:Transferring beneficial interest to a new property - Any liability to CGT and SDLT?
Hi Boz Withers
As you and your siblings are benefical owners of 50% of the property, when this is sold you will still be liable to capital gains should your share exceed £6000 (for 23/24). The additional information provided by the solicitor will not change the capital gains liability that may arise on the disposal of the property. My colleague mentioned inheritance tax for information only. Your mother's share of the property will count towards her estate, which may have inheritance tax implications.
Thank you.