HMRC Admin 21 Response

Hi,
Please refer to: HS281 Capital Gains Tax civil partners and spouses (2024).
If this does not answer your query, you will need to call 0300 200 3300.
Thank you.

Hi,
As you would need to sell the shares first in order to make the contribution then yes this counts as part of your annual pension contribution.
Thank you.

Hi,
As it is your main home/residence, it is sold at a no loss/no gain to be reported.
Thank you.

Hi Josie,
Goods of this value will be subject to import VAT then they enter the UK for personal use.
Please see the guidance below:
Tax and customs for goods sent from abroad.
Thank you.

Hi ANGELA,
The TOMS Scheme does still apply after Brexit.
The change is that prior to Brexit the liability for TOMS supplies enjoyed in the EU was 20% but is now at the 0%.rate of VAT.
Please see the guidance below, specifically section 4.8
Tour Operators' Margin Scheme (VAT Notice 709/5)
2. Introductions to TOMS.
Thank you.

Hi 
The link you have referred to, https://www.gov.uk/guidance/the-vat-rules-if-you-supply-digital-services-to-private-consumers#third-party is the correct guidance for how and by whom VAT is accounted for when a supplier sells digital services via a platform
The key factors are as below:
The platform operator is supplying the consumer if the platform operator identified you as the seller but, sets the general terms and conditions, authorises payment or handles delivery or download of the digital service. Then the platform operator would be responsible for accounting for the VAT payment that’s charged to the consumer.
If you operate a digital platform that third-parties sell e-services through, you are liable to account for the VAT on those sales unless you meet all of the following conditions:
digital platforms and everyone else involved in the supply must identify who the supplier is in their contractual arrangements
invoices, bills or sales receipts must identify that supplier and the service supplied
digital platforms must not:
authorise the charge to the consumer
authorise the delivery
set the general terms and conditions of the sale
If you do not meet all these conditions:
You must treat the sales of third-party e-services as if they were your own.
You must declare any VAT that is due
The responsibility for accounting for any VAT moves back to the person who supplied you if you are giving intermediary services to that person
As per the guidance please use the VAT Clearance prodecure to receive more definitive help wiith this.
Find out about the Non-Statutory Clearance Service.
Thank you.

Hi,
There is only a requirement to register for VAT in the UK if you make taxable supplie sin the UK over the threshold of £90k.
However you can register for VAT voluntarily if you make supplies which are Outside The Scope of UK VAT but which would be taxable if made in the UK.
Please see the guidance below, specifically section 2.9:
Who should register for VAT (VAT Notice 700/1)
If you do not meet the critera to register for VAT on this basis then you will not be able to register for VAT.
If you are able to register for VAT voluntarily then you can deregister from VAT at any time.
Thank you.

Hi,
If you are an overseas trader and you send goods to the UK over a value of £135 then the VAT would be paid by the consumer if they are the importer of record.
The supply is taking place overseas and so there would be no requirement to record the sale on the UK VAT return.
Thank you.

Hi Crosta53,
If you are providing a hospitality service to a UK business then this would normally fall under the General Rule of Services and so the Place of supply would be in the UK and hence UK VAT would be charged.
Please see the guidance below:
6. The place of supply rules for services
In order to recover the German VAT incurred please see the guidance below:
How to claim a refund of VAT paid in an EU member state.
However, if you are providing services of a nature where the place of supply is where the service is performed eg catering then there would be a requirement to register for VAT in Germany.
Please see the guidance below:
9. Services supplied ‘where performed’
Thank you.

Hi Jane,
I think the key factor is determining where the goods are deemed to be   when these 2 supplies are made.
If the supply from the UK company to the Dutch company is deemed to take place in the UK then UK VAT would need to be added to the sale and if the supply to the Dutch company is deemed to be in Columbia then the supply will be Outside The Scope of VAT
The guidance relating to indirect exports would be relevant where there are 2 parties involved and the overseas customer either comes over to the UK to pick up the goods or they arrange a shipping agent to do this.
Thank you.