HMRC Admin 8 Response
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Re:foreign company with UK VAT registration imports
Hi,
If the business is shipping goods in to the UK over the value of £135 and the business is the importer of record then there will be a requirement to register for VAT specifically in the UK as a supply of goods will be taking place in the UK.
If the goods are under a value of £135 please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Thank you.
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Re:Tax Code adjustment after HICBC Self Assessment
Hi,
When your 2022/23 Self Assessment was processed and child benefit declared your code for 2023/24 was updated to start collectng the child benefit charge at source for the 2023/24 tax year.
The balance from your 2022/23 Self Assessment will be collected in your 2024/25 tax code.
The child benefit coded for 2023/24 should reflect the child benefit payments you will receive from 6 April 2023 to 5 April 2024.
As the child benefit was updated in your tax code part way through the tax year then the system will work out what should have been collected from the 6 April 2023 up to now and make an adjustment in your tax code to collect this.
If you think that the amount of child benefit in your code is incorrect due to payments stopping for one child. if you contact HMRC they can check the dates are entered to show the child benefit has stopped and then amend your tax code accordingly.
You can contact HMRC at:
Income Tax: general enquiries
Thank you. -
Re:Dropshipping and resell from retailer
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Re:Buying goods from EU and sending to another EU state for storage
Hi,
We are unable to offer advice on the business model the trader can follow, but whenever the goods are imported into the UK there will be UK custom charges applicable as per tariff and customs declarations will be required.
Thank you. -
Re:Carrying work out in Canada
Hi,
Pleas seek guidance from Canadian customs for alternative options if you do not accept ATA carnet.
When goods are imported into the UK temporarily traders can use temporary admission relief, the trader needs to check with the Canadian customs if they have any such relief available and how it can be claimed.
Thank you. -
Re:returning personal possessions from abroad to my heirs in the UK using courier service
Hi,
Guidance on tax and customs for goods sent from abroad is available on below link:
Tax and customs for goods sent from abroad
If goods are sent as an inheritance please see link below for possible relief:
Pay no import duties or VAT on inherited goods
Thank you.
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Re:Discrepancy in number of years of full contributions
Hi,
Depending on your date of birth there may be credits applied for some tax years prior to the ones listed that make up the 24 years.
Being contracted out as you have stated can increase the number of tax years required to obtain the full state pension.
You can call the HMRC National Insurance helpline or use the web chat services in your personal tax account to discuss the tax years with an advisor that make up the 27 years, also you can speak to the Department of Work and Pensions regarding the state pension forecast and the qualifying years that go towards it, if you are close to six months of retirement you will need to speak to the Pension Service instead:
HMRC NI helpline:
Number - 0300 200 3500
Overseas - +44 191 203 7010
Open - Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Web Address - www.hmrc.gov.uk/ni
Pre 6 months to state pension age – DWP Pensions forecasts
Number - 0800 731 0175
Overseas Textphone - +44 (0)191 218 2051
8:00am to 6:00pm, Monday to Friday
Over 6 months to state pension age – State pension helpline
Number - 0800 731 0469
Welsh - 0800 731 0453
Open - 8:00am to 6:00pm Monday to Friday, closed bank holidays and weekends
Northern Ireland
Enquiries - 0800 587 0892
Thank you.
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Re:Pay in advance tax for next year
Hi,
Payments on account (POAs) are payments made 31 January and 31 July, in advance of the date the tax is payable (31 January the following year). Ideally, both payments on account paid on time, will equal the tax liability calculated by self assessment tax return, so that all the tax is paid in advance of 31 January.
There are two criteria that must both be met for POAs to be created:
1 - The underpayment of tax is £1000.00 or more and
2 - Less than 80% of the unpaid tax can be collected automatically.
Payment of tax: payments on account
Thank you. -
Re: SLP with foreign partners and income only outside UK
Hi,
You will need to contact Companies House for advice on payments of their fees.
Feneral enquiries (UK) enquiries@companieshouse.gov.uk Telephone: 0303 1234 500 Address Companies House Crown Way Cardiff CF14 3UZ DX 33050 Cardiff.
Scottish qualifying partnership fees
Thank you. -
Re:International Student with PhD stipend and foreign income
Hi,
Please see the following guidance at:
Tax on foreign income
Tax treaties
Your answer will depend on specific criteria being met. We are unable to review personal matters in this forum.
For an answer to a personal question of this nature, you would need to contact our self assesment helpline on 0300 200 3310 or contact our webchat facility at:
Contact HMRC
Thank you.