HMRC Admin 21 Response

Hi,
That is correct.
Thank you.

Hi,
Please refer to:
HS283 Private Residence Relief (2024).
Thank you.

Hi DWM MAC,
You would get tax relief on your payment.
Thank you.

Hi,
Please have a look at BIM40665 regarding commission:
BIM40665 - Specific receipts: insurance and other commission: own commission.
Thank you.

Hi RGItaly,
If you are selling items in to the UK over a value of £135 then you will only be making taxable supplies in the UK if you are the importer of the goods in to the UK.
If you are the named importer of the goods then you will be making a supply of goods within the UK and as a non established business there will be a requirement to register for VAT straight away.
Please see guidance below:
9. Non-established taxable persons — basic information.
Thank you.

Hi,
Unfortunately we cannot confirm whether a recharge will meet the criteria of a disbursement.
Thank you.

Hi rosie321,
Ultimately the contractor needs to be satisfied that a qualifying conversion is taking place so the type of evidence will depend on what the supplier requests for you to justify his 5% charge.
There is no set evidence which we can provide unfortunately.
Thank you.

Hi,
If you are providing these services to a business which is based outside the UK then this should be Outside The Scope of UK VAT and would not go towards your UK taxable turnover.
Please see the guidance below:
6. The place of supply rules for services.
3. Working out whether you need to register.
Thank you.

Hi Martin,
Sorry for any loss of clarity here.
My first point should have been this:
If the primary purpose is to install the insulating materials to an existing flat roof and the re-instatement is to return the roof to its existing purpose, e.g. a waterproof roof then the work should fall under the relief for energy saving materials.
Thank you.

Hi,
Can you confirm what kind of supply you will be making to your customer. Is it a supply of goods or services?
Thank you.