HMRC Admin 21 Response
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RE: Unable to access Government Gateway account
Hi,
Please contact our Online Helpdesk team 0300 200 3600.
Thank you., -
RE: VAT For landscaping/driveway work on barn conversion
Hi,
Please refer to Buildings and construction (VAT Notice 708).
7. Reduced rating the conversion of premises to a different residential use.
Thank you. -
RE: VAT repayments to overseas bank
Hi,
As your client has now received the repayment what further advice do you require?
Thank you. -
RE: VAT Sole trader running two separate companies
Hi Steve,
If the VAT number you have is solely for the cherry picker business then you would not be able to use this number for the Ebay business as they are seperate businesses.
If you are a sole trader and the two businesses operate under a sole trader then you can charge and reclaim VAT per the normal VAT rules.
Statement of Practice 4 (1983).
Thank you. -
RE: Adding VAT account to MTD Gateway account
Hi Greg,
Please contact our Online Helpdesk team 0300 200 3600.
Thank you. -
RE: VAT refund on purchased part built new build.
Hi imp,
Please refer to the following GOV page: Claim a VAT refund for a new home or charity building if you're a DIY housebuilder
And form https://assets.publishing.service.gov.uk/media/65858474fc07f300128d46e8/VAT431NB.pdf Question 3.
Thank you. -
RE: VAT rules for learning difficulties assessments
Hi Panos,
Are you carrying these assessements out in an occupational health space? If so you can refer to VAT Notice 701/57 section 4.11 onwards that list services covered by this profession. 2. Medical services provided by registered health professionals
If you are not providing this service under occupational health you would need to review the list of professions in section 2.1 of the notice and determine if you are qualifying for relief.
Thank you. -
RE: 18 Digit Reference for payments
Hi David888,
If you are paying voluntary Class 2 NI from abroad the details are on the link provided below.
The 18-digit reference example in the link advises the name for example to be as - QQ123456AICDOUGLAS-HAMILTONJ, this is over 18 digits.
Some banks only permit 18 digits so if you are only able to add in 18 digits for your name you can just apply the first 3 letter of your surname and any initials that make up the remaining digit/s. The details you provided are ok to be 17 digits - QQ123456AICJONESA.
Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment.
Thank you. -
RE: Grandparents claiming child credit
Hi GlamGran,
Yes, you can put one period that covers multiple tax years on the application form as long as the start period is after 06 April 2011. Specified Adult Childcare Credits is a weekly credit and you will receive a Class 3 NI credit for each week or part week you cared for your grandchildren so yes a partial tax year can be awarded. You can still claim for periods as long as you meet the requirements below:
• you are a Grandparent, or other family member caring for a child under 12
• you were over 16, and under state pension age when you cared for the child
• you are ordinarily resident in the United Kingdom, meaning England, Scotland, Wales and Northern Ireland, but not the Channel Islands or the Isle of Man
• the child’s parent (or main carer) agrees to your application by countersigning the form to confirm that
• you cared for their child for the period stated
• you can have the Class 3 NI credit for the period stated
Thank you
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RE: Voluntary Contributions not appearing in my online record
Hi Crooty,
The date the payment was received by HMRC from your bank is the received date that will be applied to your payments of class 3 voluntary contributions. If the funds have cleared from your bank that will be the date we received the payment. Any payments made before April 2025 are paid on time but the allocation of the payment to the tax years involved may be made at a later date.
You can check when you can expect to receive a reply or the when allocations of the payment should be completed by via the online checking tool - Check when you can expect a reply from HMRC - GOV.UK
If you have made the payment before the April deadline the associated credits are applied at a later time, but you have ensured the money was received in time. Please contact us if you are at within six months to your state pension age or over the state pension age on the number below.
Number - 0300 200 3500
Overseas - 0044 191 203 7010
Open - Monday to Friday: 8am to 6pm, Closed on Saturdays, Sundays and Bank Holidays
Thank you.