HMRC Admin 8 Response
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Re:Sale of carbon credits not on a recognised exchange
Hi,
Please see the guidance below:
VAT Supply and Consideration
You can't register for VAT if you only make supplies which are Outside The Scope of VAT.
Please see the guidance below:
When you have to register for VAT
Thank you. -
Re:Voluntary Registration supplies outside the scope
Hi,
You are able to register voluntarily if you supply services overseas which would be vatable if supplied in the UK,
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Thank you. -
Re:VAT on mileage expenses for company cars
Hi,
The employer would look at reclaiming the VAT fraction of the advisory fuel rate as their input tax
Please see the guidance below:
Road fuel bought for business
As regards the reimbursement of the costs to the employee then you need to speak to out taxes team
Please see the guidance below:
Contact HMRC
Thank you. -
Re: VAT Registration Time....
Hi,
We are sorry that you have been waiting for so long to receive your VAT registration number as these are normally completed within 40 working days.
Could you please email our Registrations Team directly on: vrs.newregistrations@hmrc.gov.uk
Thank you. -
Re:VAT threshold – translation services to EU and non-UK countries
Hi,
For guidance regarding applying for an exemption from registration please refer to notice 700/1 section 3.11
Please note that supplies which are outside the scope due to place of supply rules are not the same as zero-rated supplies to which an exemption from registration normally applies.
Translation services would not normally be zero-rated supplies.
Section 2.4 provides examples of zero-rated supplies
Thank you -
Re:Backdating VAT on invoices sent pre-registration?
Hi,
Businesses must start keeping records and accounting for VAT from the date they become liable to register.
It may be advisable to let your clients know VAT could be included in your invoices should you become VAT registered.
Guidance on when to register and what the effective date of registration may then be can be found in notice 700/1 section 4
You would need to look at the tax point for the supply to determine whether it would be subject to VAT if this falls after your effective date of VAT registration.
Guidance on tax points can be found in notice 700 sections 14-15
Thank you. -
Re:VAT Receipt for building works
Hi,
For guidance on vat invoices please refer to notice 700 sec 16
If you require more specific advice relating to a VAT claim please contact the VAT helpline on 0300 200 3700
Thank you. -
Re:complete statement of account
Hi,
We are unable to provide a copy of your VAT account in writing.
However if you call the VAT Helpline on 0300 200 3700 they can advise of the current balance over the phone.
We cannot advise on the services provided within your MTD software as each package is different.
Please contact your software provider for details of the services they can supply.
Thank you. -
Re:Trivial Benefits - £50 threshold based on benefit to employee or the cost to employer
Hi,
When reviewing if any expense or benefit given to or provided to an employee is taxable it is always the cost to the employer.
Thank you. -
Re:New PAYE scheme refs not sent to agent any more
Hi,
The helpline for employers queries is open Monday to Friday: 8am to 6pm
Closed on Saturdays, Sundays and Bank Holidays.
Thank you.