HMRC Admin 8
-
Re:VAT on real estate consultancy services to Ireland
Hi,
If you provide services directly related to land which is in the UK and you provide this to an overseas company then the Place of Supply of the service will be the UK and hence UK VAT will need to be charged.
Please see the guidance below:
Land related services
If you were providing services directly to land which was in Ireland then this could be subject to the reverse charge in Ireland.
Thank you. -
Re:VAT on Construction Electrical Appliances
Hi,
As per the guidance quoted in Notice 708 sec 12.2:
You’re not blocked from deducting input tax when the following conditions are met:
Goods ‘incorporated’ in the building that would be zero-rated to you if a VAT-registered builder were to construct that building from scratch for you(read paragraph 11.2)
Goods that are not ‘incorporated’ in the building (or its site)
‘incorporation’ services that have been correctly charged with VAT
Therefore there is no block on input tax for goods which are not incorporated in the new build.
Thank you. -
Re:Cannot add VAT to my account-"We could not confirm your business"
-
Re:Should there be VAT charged to a UK VAT registered company for venue hire in France?
Hi.
As the supply by the Fench Hotel is a supply relating to land then the Place of Supply of the service is in France.
Therefore you would need to discuss this wiith the supplier and the Freanch authorities.
Thank you. -
Re:Electronically supplied services by Canadian company to UK based business
Hi,
If you are a company based in Canada and you only make supplies which are subject to the reverse charge then there will be no requirement or entitement to register for VAT in the UK as the VAT is being acccounted for by the UK business customer.
Please see below:
Reverse charge
Thank you. -
Re:correction of vat return without credit notes
-
Re:VAT reduction / claim back conversion of Commercial property to residential dwelling
Hi,
Please answer 'yes' to both questions on this application.
This will allow the application through and if the HMRC need any additional information they will make contact with you.
Thank you. -
Re:online selling VAT question
Hi,
Please see the guide below which explains the procedures in place for selling goods below a value of £135 to individuals in the EU via an OMP.
EU VAT e-commerce package
If the goods originate in the EU and come in to the UK first then this won't change the procedure for exporting the goods to the EU.
The liability of the goods being exported is Zero rated in the UK as they are being exported.However the VAT will shift to the country where they are being exported to as the guidance explains.
Thank you.