HMRC Admin 21 Response
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RE: Temporary transportation from the uk of photographs for exhibition in France
Hi John,
You might be able to claim relief from duty and declare goods in an easier way if you are only moving them temporarily - for example, for a trade show or an event. Please see below link for more information.
Take goods temporarily out of Great Britain.
Thank you.
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RE: no import documenst to imports under 135gbp
Hi UKLTD,
We are unable to comment on what information couriers can provide to their customers. It could be possible that couriers using low value bulk import authorisation, more information on below link:
Apply to import multiple low value parcels on one declaration.
Thank you/
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RE: FedEx unauthorised representation for C285 form
Hi cks29,
Please contact Imports and exports helpline for help, you can find their contact details on below link:
Imports and exports: general enquiries
Thank you. -
RE: Importing painting I already own
Hi T Dunn,
You can use below guidance to work out the customs value for Customs Duty, import VAT and trade statistics if you are an importer or clearing agent.
Working out the customs value of your imported goods
Please check below guidance on how to declare goods for personal use.
Bringing goods into the UK for personal use.
Thank you. -
RE: Simplified H8 Data Set For Windsor Framework
Hi AbhimanyuGoel,
We currently do not have any update on Simplified H8 Data Set For Windsor Framework, if you have a customs account manager please contact that person or check with Imports and exports helpline.
Imports and exports: general enquiries.
Thank you.
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RE: Registered for PAYE, but no PAYE Reference or Accounts Office Reference received
Hi TomN_CCT,
These references would be posted to you, however if you not received them yet I suggest to contact us on 0300 200 3200 and we can reissue these. Please note we are not able to give these over the phone but we can send them again by post.
Thank you. -
RE: VAT Exhibiting Conferences UK as Belgian Bussines
Hi Jonas,
These types of supplies would not fall under the Use and Enjoyment Rules as these are only for specific supplies.
Please see the guidance below:
13. Use and enjoyment
Please see our guidance as to what constitutes single/multiple supplies:
VATSC11113 - Supply: Single and multiple supplies: HMRC’s approach: The general approach
Thank you. -
RE: Sports Club / Trading / VAT registration
Hi andrewwb1,
If you are a club and you are making taxable supplies then you can register for VAT voluntarily if you are trading below the Registration threshold of VAT which is currently £90K.
If you are already trading above the threshold then there would be a requirement to register for VAT.
Please see the guidance below:
3. Working out whether you need to register.
If you are selling sports equipment to other clubs then this would be a taxable supply.As part of your VAT registration you may need to provide evidence of this in the form of purchase invoices/contracts etc.
If you are renting out a bar/function room then this would be an exempt supply.
However if you place an Option to tax on the property then you will then be required to charge VAT on the rent.
Please see below:
2. The scope of an option to tax.
Thank you. -
RE: VAT on commercial rent
Hi Anna,
If you rent out a commercial property then it would be exempt from VAT.
If you place an Option to tax on a commercial property, however you will then be required to charge VAT on the rent.
If you put an option to tax in place you can look at recovering VAT on the expenses incurred in relation to the property.
Please see the guidance below:
9.1 Rules on reclaiming input tax
2. The scope of an option to tax
Thank you. -
RE: HMRC simply wont let me register my business for VAT
Hi Daniel,
If you are having severe issues completing the application online then we do have a procedure for sending a VAT 1 application by post /email.
Please contact us on the link below:
VAT: general enquiries.
Thank you.