HMRC Admin 21 Response

Hi Miranda Lim,
Please refer to Residence, Domicile and Remittance Basis Manual
Thank you.

Hi zontes,
If you have no evidence of the costs for the improvements then you cannot claim these against the capital gain. you cannot claim the cost of the cash purchase for the white goods as this was not a condition of the sale otherwise it would have been included in the purchase agreement.
Thank you.

Hi Vishnu,
This depends on the method of accounting that you use. see guidance at HS227 Losses (2023).
Thank you.

Hi Brent,
Please refer to: HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2023).
Thank you.

Hi L Whittle,
Can you elaborate on what you are supplying the customer, whether it is goods or sevices?
Are you providing these supplies from Northern Ireland or from GB?
Thank you.

Hi Michael,
You are correct in stating that the return you are trying to submit will not be accepted if our system is not expecting the return.
We do need to look at your account urgently so that we can investigate this.It is possible we may need to add the obligation to the system for you to be able to submit the return.
I would recommend speaking to the Helpline as an advisor can investigate this and request the obligation is added if this is indeed the issue.
Thank you.

Hi amirmugha1
Hi.You would not be able to reinstate your old number unfortunately and you would need to register for VAT again.
This process would be completed online.
Please see the link to the process below:
Register for VAT
Thank you.

Hi AsetAcc.
If you're providing training services to companies outside the EU then the supply will be Outside The Scope of UK VAT.
You don't need to state this on the invloice.
If you are invoicing companies in the EC then the VAT will be accountable by the company in their country under the reverse charge procedure.
You can state 'reverse charge supply' on these supplies to EU businesses but there is no legal requirement to do so.
Please see guidance below:
6. The place of supply rules for services
9. Services supplied ‘where performed’
Thank you.

Hi Arun.
Hi.Please speak to our Self Assessment Team:
Please see below for contact details:
Self Assessment: general enquiries
Thank you.

Hi Amazo,
Please see the guidance below to assist you in determining if your client is a 'Non Established Taxable Person':
9. Non-established-taxable-persons (NETPs) — basic information
Thank you.