HMRC Admin 8 Response

Hi,
Please refer to:
Overseas pensions: pension transfers or speak to your pension company
Thank you.

Hi 15701,
If criteria is met for an empty property of 2 years then the majority of work carried out to the bulding should be charged at the 5% rate.
Please see below:
Reduced rating the renovation or alteration of empty residential premises
Over the counter supplies of goods to a builder will be 20% VAT which the VAT registered builder should be able to claim on their VAT return.
The on going supply of labour and materials to the homeowner should then be charged at the 5% rate of VAT.
Thank you.

Hi,
If you are making recharges of costs to other businesses then this would normally attract a VAT charge at 20% unless the recharge can be classed as a disbursement.
Please see below:
Supplies made by or through agents: other situations
Thank you

Hi,
Yes the installation of energy saving materials are only zero rated when installed in to residential properties and so the tennis club would incur 20% on this.
Please see below:
Installations of energy-saving materials
Thank you.

Hi,
If the place of the supply is outside of the UK then no UK VAT is to be charged.
However, you may need to register and account for VAT in the countries where you make your supplies:
The place of supply rules for services
Thank you

Hi,
Under the place of supply rules as the speaker is UK based and their supply is to your UK business VAT in the UK woulsd be charged.
Under TOMS you cannot recover input tax:
Introductions to TOMS
Thank you.

Hi,
If you are charging admission to an even to UK customers you will need to register as there is no VAT threshold for overseas companies making sales to to the UK.
Please see Guidance: 
741A section 9.2 and 700/1 section 9
Non-established taxable persons — basic information
Services supplied ‘where performed’
Thank you.

Hi,
Please refer to VAT notice 701/10 section 3.7
If you feel this Guidance is ambiguous or unclear you can also make a VAT clerance request.
the-format-of-the-group-3-items
Find out about the Non-Statutory Clearance Service
You can contact our helpline for further support if needed:
VAT: general enquiries
Thank you

Hi,
You would need to contact Ebay in regards to this matter.
Thank you.

Hi,
The cheque can be sent to a nominee of your behalf but you will need to write to HMRC with the nominees name & address.
Please send to PAYE & SA, HMRC BX9 1AS
Thank you.