HMRC Admin 21 Response
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RE: Company Car Benefit - Should inform HMRC even though employer pays BIK tax through PAYE
Hi law_abiding_citizen,
If your Employer has already reported this Car Benefit, you do not need to inform HMRC about this new Taxable Benefit.
Thank you. -
RE: Trying to understand my repayment
Hi Cityseaedge,
To find out how your repayment has been calculated -
Sign in to your online account.
Select the option to view your latest Self Assessment return.
Select ‘View statements’. If you are still unsure, please phone us on 0300 200 3310 and we will explain it over the phone.
Thank you. -
RE: Claiming SEIS tax relief
Hi JONATHAN,
Please send your claim to:
PAYE & SA,
HMRC
BX9 1AS
and it will get dealt with as soon as possible - a cheque (Payable Order) is normally issued but remember that you must have paid enough tax to cover the tax relief due - the following Link provides further background -
Tax relief for investors using venture capital schemes.
Thank you. -
RE: Spanish citizen working for UK charity remotely from Spain
Hi iria,
Please refer to the following Guidance -
Employees working abroad and Tax if you leave the UK to live abroad.
Thank you. -
RE: UPS Charging VAT for refused package
Hi dfungtre,
Please could you get in touch with our Customs International Team.
Please see the link below:
Imports and exports: general enquiries.
Thank you. -
RE: VAT to software reseller for sales outside the UK
Hi Jamesf76,
If your supply is to the UK company then this transaction will attract VAT as your customer is in the UK.
However if your supply is to the overseas company and the UK company is only acting as an agent and charging you a commission for their services then your supply would normally be Outside The Scope of VAT based on the Place of Supply Rules.
Please see the links below:
6. The place of supply rules for services
22. Supplies made by or through agents
23. Invoicing arrangement for supplies made by or through agents.
Thank you. -
RE: VAT Return applicability
Hi Rahul2024 prajapati,
Can you please contact us regarding your account as we can confirm the date of your Registration, which dates your first return will cover and whether there are any late Registration penalties on your account.
Please see the link below:
VAT: general enquiries
In order to an judge whether you will need to charge VAT on your services you need to confirm whether you are a UK established business or not as this will determine the Place of Supply of your services.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Have a good look at this guidance and then post the query again on the forum so that we can help determine the Place of Supply of your services.
Thank you. -
RE: VAT on the sale of a house/apartment
Hi Larysa,
If the company buys and sells houses then this will be an exempt supply for VAT purposes.
This will mean that the company will not be required or be able to register for VAT as the company will not be making taxable supplies.
If the properties have been empty for more than 10 years before the work starts or if the company is converting non residential property to residential property then the subsequent sales wil be taxable supplies ans so then there would be a requirement for VAT registration.
Please see the guidance below:
3. The liability of a supply of land
5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use
Thank you. -
RE: Claiming vat back as home owner under rule 708 section 7
Hi Laura,
If you are converting 2 flats in to one dwelling then you can benefit from the reduced rate of VAT for the majority of the work.
Please see the guidance below:
7. Reduced rating the conversion of premises to a different residential use
It would be for the suppliers who do the work to charge you the 5% VAT where appropriate to the work carried out as unforunately you would not be able to claim any VAT from HMRC.
There is a DIY Scheme which HMRC operates but this is only for building a new dwelling from scratch or for convering non residential properties in to residential dwellings.
Please see the guidance below:
Claim a VAT refund for a new home or charity building if you're a DIY housebuilder.
Thank you. -
RE: VAT Threshold and providing services for overseas businesses
Hi Mike,
There is only a requirement to register for VAT if your taxable turnover breaches the current £90K threshold.
If you sell goods overseas and these goods are never in the UK then these supplies will be Outside The Scope of UK VAT and will therefore not go towards your turnover for VAT Registration purposes.
Thank you.