HMRC Admin 21 Response
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RE: Online VAT account
Hi Fay B,
This would depend on the software that you are using as to what you are able to view alternatively if you call the helpline they should be able to got through any debits and credits that are on your VAT account. Telephone Number 0300 200 3700.
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RE: Marketplace/Platform - Definition of "authorize the charge"
Hi CB Taxteam,
Please refer to section 22 of this guidance: VAT guide (VAT Notice 700) and also section 11 of this guidance 11. Intermediary services.
Thank you. -
RE: VAT payable by contractor when taking work from another unregistered company
Hi Contractor Working.
There is always a responsibility to complete due diligence when working with other companies and to report any potential fraud to HMRC.
Please see the guidance below:
VAT Fraud
Please also see the guidance below for reporting fraud:
https://www.bing.com/search?q=vat+fraud+gov.uk&qs=n&form=QBRE&sp=-1&ghc=1&lq=0&pq=vat+fraud+gov.&sc=0-14&sk=&cvid=40D59213F80A4BAAB8D2ED51C68B3589&ghsh=0&ghacc=0&ghpl=&adlt=strict
Thank you. -
RE: VAT on processing fees for tipping service
Hi Eloise B,
If it is a tipping service where there is no obligation to make a payment then this would normally be classed 'Outside The Scope Of VAT'.
However, if you are charging a processing fee then a supply for a consideration is taking place and so there would be a liability charge this at the standard rate of VAT.
Thank you. -
RE: VAT registration
Hi Mark Preston,
Thank you for your two posts.
I'm sorry about the problems you have had with your VAT application. If the application can not be found then I would submit a new application.
After receiving your application then this should be dealt with promptly but I would call our Helpline on 0300 200 3700 so that we can confirm receipt of this so that there no delays.
Thank you. -
RE: Retailer VAT receipt after the fact
Hi JustPuzzled AsAlways,
If a VAT registered business makes a sale to another VAT registered business then a VAT must be issued.
Please see the guidance below which details the information which a VAT invoice should show.
16.1 Introduction to VAT invoices
If you look at section 16.6 of the same guidance it will show the details required to be shown on a simplified invoioce for sales below £250
This will be a third party dispute between yourself and the retailer but you are within your rights to request a VAT invoice so that you can treat the VAT paid as your input tax.
Thank you. -
RE: VAT category for sales of goods to overseas customers, with goods from different origins
Hi Oak Row,
If you export goods from the UK overseas then these would be categorised as zero rated exports if the conditions are met below:
3. Conditions and time limits for zero rating
If the goods are sold within the EU and move between 2 third countries then this will be categorised as Outside The Scope as the goods do not enter the UK.
Please see the Place of Supply Rules for the movement of freight both from the UK and from third countries:
3. Place of supply.
Thank you. -
RE: Incorrect NI contributions
Hi Liz142,
You can send in photocopies of your payslips and/or P60s to an individual Caseworker, please find the address below:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
Please also send a cover letter along with details below:
• all your employer details
• any statutory payment details
• your personal details (Name, address DOB)
• your signature
Thank you. -
RE: Reclaim NI contribution
Hi M,
If you believe you have been overcharged National Insurance in the current tax year, we cannot issue a refund as we are still in the tax year, you must contact your employer / ex-employer to request a refund.
If you believe you have been overcharged in a past tax year however you can write into:
Payment Reconciliation Team
National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1AN
With a letter supplying the below details:
• why you think they have overpaid
• which tax years and which class of NICs are overpaid
• your National Insurance number
• a copy of a P60 or statement from your employer or employers showing NICs deducted from wages during the tax year
• the bank account name, sort code and account number for any refund due to be paid into
Thank you. -
RE: National insurance contributions incorrectly applied
Hi T K,
I am sorry to hear of voluntary National Insurance has been allocated to a tax year that you did not intend it to be applied to. You can call the National Insurance helpline so they can investigate the tax year you intended it to be applied to.
National Insurance helpline:
Number - 0300 200 3500
Overseas - 0044 191 203 7010
Open - Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays
You can also write into HMRC including you National Insurance number, name address and the amount you paid to be applied to the tax year.
National Insurance Contributions & Employer Office
PT Operations North East England
HM Revenue and Customs
BX9 1AN
There is no complaint number to call but you can raise a complaint through the attached link or when you call the helpline -
Complain about HMRC - GOV.UK (www.gov.uk).
Thank you.