HMRC Admin 21 Response
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RE: Selling Antivirus software remotely will be considered as Electronically supplied services
Hi Rahul2024 prajapati,
If you supply digital services to customers outside the UK then this will be Outside the Scope of uk VAT.
If the supplies are to businesses in the EU then the VAT will be accounted for under the reverse charge procedure by the EU company.
However if you supply these services to individuals in the EU then there will be a requirement to either register for VAT in the countries where your individual customers belong or you can register for the Non Union VAT MOSS system.
Please see the guidance below:
The place of supply of digital services
Defining digital services
Thank you. -
RE: Double taxation Agreement
Hi j2565kimo,
What you are describing is too complicated to go into in this forum.
You would still complete a Self Assessment tax return (SA100). You would also need to complete the residence section SA109,as will as SA103.
You will not be able to use the online HMRC tax return and will have to submit a paper tax return or buy a commercial tax return to submit online.
For more information, you would need to contact our Self Assesment helpline on 0300 200 3310 or contact our webchat facility at Contact HMRC.
Thank you. -
RE: Section 104 holdings
Hi A C,
If the shares are all in the same company and pool and purchased after 06/04/2008, the conditions at S104 holding apply.
Please see: CG51575 - Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail.
Thank you. -
RE: Airdrops for solo stakers
Hi Calum,
Please refer to guidance at: CRYPTO21250 - Cryptoassets for individuals: Income Tax: airdrops.
Thank you. -
RE: Accessing previous years tax returns (self assessment)
Hi Johnsmith1,
We are unable to review personal matters in this forum.
So that we can review the information we hold please contact our Self Assesment helpline or contact our webchat:
Self Assessment: general enquiries.
Thank you. -
RE: Sole trader - foreign vs. UK income
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RE: Cash ISAs and rules
Hi GC Gloria,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our self assessment helpline on 0300 200 3310, contact our webchat facility at Contact HMRC
or seek professional advice.
Thank you. -
RE: Capital Gain Tax Overseas Income on maturity
Hi ash000 Archit123$,
As the account is as a guardianship to then be owned by your son, it will be him.
Thank you. -
RE: Be both employed and self-employed at the same time
Hi Aqsa,
In the first instance you need to determine your employment status
Employment status
You may also find the following guidance useful:
Self Assessment tax returns.
Thank you. -
RE: ALCS Tax
Hi Jason,
We are unable to review personal matters on this forum.
For an answer to a personal question of this nature, you would need to contact our Self Assesment helpline or contact our webchat:
Self Assessment: general enquiries.
Thank you.