HMRC Admin 8 Response

Hi,
The small gifts allowance allows as many gifts of up to £250 per person from your regular income.  
Income is not defined in the IHTA84 but should be determined for each year in accordance with normal accountancy rules.
It is not necessarily the same as income for income tax purposes.
Income is the net income after payment of income tax.  Please have a look at: IHTM14250 for more detail (Income is not defined in the IHTA84 but should be determined for each year in accordance with normal accountancy rules. It is not necessarily the same as income for income tax purposes. Income is the net income after payment of income tax.
Thank you.

Hi,
Certain types of income from National Savings and Investments (NSI) are tax exempt in the UK:
Savings and investment income: tax exempt savings
Article 11 relates to all types of interest:
Switzerland_Double_Taxation_Convention_as_amended_by_the_2009_and_the_2017_protocols_in_force.pdf
Thank you

Hi,
We can only provide general information / guidance in this forum.  
For an answer to a detailed question of this nature, you would need to contact our self assesment helpline on 0300 200 3310, or seek professional advice.
Thank you.

Hi,
The repayment of the loan would not be taxable in the UK.  
When you return to the UK, you will have to declare your world-wide income in a self assessment tax return every year.  
Where overseas tax is paid on this income, you can claim a foreign tax credit, to avoid double taxation.
Thank you.

Hi,
We apologise but in the last answer we provided to you the incorrect guidance was referred to.
The correct public notice is 701/57 section 5 and the VAT exemption can still apply if the conditions are met within this section.


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Hi,
The Place of Supply of services determines whether VAT would be charged.
For these types of services it is the location of the business customer which detemines where the Place of Supply should be.
Please see the guidance below:
The place of supply rules for services
Thank you.

Hi,
Please call the Helpline again as we need to look into your account so we can identify the problem and resolve it for you.
Thank you

Hi,
If you encounter an error after deregistration then you can send in a VAT 652 form to correct this error.
Thank you.

Hi,
This would just mean that it is being checked by our compliance team and this is a very normal procedure.
However if you don't receive the payment within 30 days then please contact our Helpline on 03002003700.
Thank you.

Hi,
The zero rated relief for energy saving materials applies to new and old residences and would not need to be carried out under a grant.
So as long as the goods are qualifying energy saving materials and they are installed in to your home then they should qualify for the relief.
Thank you.