HMRC Admin 21 Response
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RE: Paying VAT as a foreign national consultant
Hi psymes,
If you are supplying consultancy service to a business in the UK then this should be covered by the General Rule of Services which will mean that the UK business customer will account for the VAT under the reverse charge and there will be no requirement for you to register for VAT.
For this type of service the Place of Supply is determined by where the business customer belongs and not where the supply is performed.
Please see trhe guidance below:
5. Reverse charge
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi Deirdre,
If the supply of scaffolding falls under CIS and you as the contractor are registered for CIS then the supply should fall under the reverse charge,meaning no VAT would be charged by the scaffolder and you would account for the VAT as the contractor.
Please see the guidance below:
Scaffolding
If you are separately invoicing for the scaffolding services then this should be invoiced at the 20% rate of VAT.
Thank you. -
RE: Requesting Import VAT & duty repayment on defective goods
Hi kafva777,
Please speak with out International Trade Team about this:
Imports and exports: general enquiries
Thank you. -
RE: VAT digital products - non resident
Hi Reina,
Hi.The £90K threshold is only relevant to businesses who are established in the UK.
If you are an overseas business and classed as a Non Established Taxable person then the Registration threshold doesn't apply and so you would become liable from the first taxable supply made in the UK.
If you are selling digital services to individuals in the UK then you would become liable to VAT registration immediately as this would constitute a taxable supply
Please see the guidance below:
9. Non-established taxable persons — basic information
The place of supply of digital services
Thank you. -
RE: Commercial Property Refurb
Hi Dan Rhodes,
The main condition for treating VAT as input tax is that the VAT incurred is in the course of the business and is in relation to the making of taxable supplies.
An option to tax on a property results in taxable supplies being made in connection with the property and so would then allow VAT on purchases to be treated as input tax.
However if you as the tenant are using the property as an office for example from which you are running your business and making taxable supplies then you can recover VAT as input tax in relation to the property.
Please see condions again for the recover of input tax:
10. Introduction to input tax
Thank you. -
RE: Zero rate of VAT for solar panel products
Hi Deirdre,
If you have incurred VAT on a purchase then you can treat the VAT as input tax if the VAT has been incurred in the course of your business and with the intention of making taxable supplies.
Please see the guidance below:
10. Introduction to input tax.
Thank you. -
RE: Buildings and construction (VAT Notice 708) - unoccupied property 2 year test
Hi hoganma,
As long as all conditions are met as below and the building has been unoccupied for 2 years and you can provide evidence of this then the builder should be able to charge their work at the reduced rate of VAT:
Please see below:
8. Reduced rating the renovation or alteration of empty residential premises
Thank you. -
RE: Correct registration for VAT for foreign company without UK address
Hi w.sova.w,
If you are an overseas business and don't have either a business establishment or fixed establishemt in the UK then you shoul be classed as a NETP.
Please see below for the definition of a NETP:
9. Non-established taxable persons — basic information
It does appear that HMRC holds incorrect details for your company so could you please inform us in writing of the correct entity of the business and the correct Principal Place of Business so that we can make the necessary changes.
Please complete a VAT 484 as below:
If you’re unable to change your details online - (use form VAT484).
Thank you. -
RE: VAT on goods exported from the UK Notice 703
Hi Riccardo Ib,
As per the guidance below the supplier cannot treat a supply of goods as an indirect export if they are purchased by a UK resident or visitor for their personal (non-commercial) use:
VAT on goods exported from the UK (VAT Notice 703)
If the goods are sent by the supplier to a destination outside the UK, however and the supplier is responsible either for arranging the transport yourself or appointing a freight agent then they should charge you at the zero rate as a direct export.
If you are classed as a diplomat then a supplier can zero rate the supply to you if the goods are delivered to the FCDO or FCDOS (formerly the FCO, FCOS and Department for International Development) for export through diplomatic channels within 3 months of the time of supply.
Thank you. -
RE: How much can I put in a private pension if unemployed
Hi Hayley,
I have checked the previous link and it is now working, apologies for any inconvenience.
Please also try: CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
Thank you.