HMRC Admin 21 Response

Hi,
Provided that the self assessment balance is below the coding limit for transferring an underpayment from self assessment to PAYE, the SL can be collected through a tax code.
Thank you.

Hi,
Generally if you provide a service of this nature then it will be treated under the General Rule of services whereby the Place of Supply is deemed to be where the business customer belongs.
Please see the guidance below:
6. The place of supply rules for services
However for electronically supplied services there are separate Use and Enjoyment Rules.
The use and enjoyment rules apply in either of the following situations where the place of supply would be:
The UK but the services are effectively used and enjoyed outside the UK.
Outside the UK but the services are effectively used and enjoyed in the UK.
Please see the guidance below:
13. Use and enjoyment.
Thank you.

Hi,
I have liaised with our DIY team who have advised that a Certificate of Lawful Development is acceptable as evidence in order to put in a VAT repayment claim.
Thank you.

Hi Adam,
You can only make a DIY claim if there is an intention for you or a family member to reside in the property.
If you have non VAT registered builders completing the work then they will not be able to raise a VAT invoice to you from which you can claim any VAT.
Please see the guidance below:
VAT refunds for conversions if you’re a DIY housebuilder.
Thank you.
 

Hi Durdana,
Please see the guidance below for the requirements as regards registering for VAT:
8. Reduced rating the renovation or alteration of empty residential premises.
I would not know what other tax obligations there would be.
However you could contact our Taxes Team as below:
Self Assessment: general enquiries.
Thank you.

Hi Claire,
If work is carried out to a residential dwelling and the dwelling has been empty for 2 years or more then the majority of the work can be supplied at the reduced rate of VAT and the evidence, although not exaustive is as below:
8. Reduced rating the renovation or alteration of empty residential premises
The supplier of the work will need to be satisfied that the criteria is met so they will have to make a judgmenet about what reliable evidence they are happy to accept.
Thank you.

Hi,
When calculating the amount of VAT on the Flat Rate Scheme you have to apply your Flat Rate percentage against the gross value of your supplies.
If you are being charged for separate charges by Uber Eats then you would not deduct this from your box 6 figure as this is a supply to you.
Please see below:
6. Determining your flat rate turnover.
Thank you.

Hi Shelley,
You would only need to register for VAT in the UK if you are making taxable supplies over the Registration threshold.
Please see the guidance below:
3. Working out whether you need to register.
Thank you.

Hi,
It is diffucult to advise on the VAT treatment of your supplies which take place outside of the UK.
Please see the requirements for registering for VAT in the UK.
3. Working out whether you need to register
VAT is a UK and EU tax and so if you make supplies to customers outside the UK and EU then there would not be a requirement to register for VAT but you would need to contact these countries to confirm if there any other local taxes to pay.
If you are recharging a fee to your customers then the VAT would normally follow the main supply, however I would confirm this with the appropriate member state/EU MOSS guidance.
Thank you.

Hi,
If you backdate your VAT application to the date where the Registration threshold was breached then you will need to account for VAT from this time.
You can raise a VAT invoice from 1st March 2024 and the VAT registered business can recover this VAT as their input tax subject to the normal rules of input tax.
Thank you.