HMRC Admin 8 Response

Hi,
If you contact our Income Tax department we can look into this https:
Income Tax: general enquiries
Thank you.
 

Hi,
If you merely pay amounts to third parties as the agent of your client and debit your client with the precise amounts paid out, then you may be able to treat them as disbursements for VAT purposes
You would need to meet all the below conditions for this to be treated as a disbursement:
•you acted as the agent of your client when you paid the third party
•your client actually received and used the goods or services provided by the third party (this condition usually prevents the agent’s own travelling and subsistence expenses, phone bills, postage, and other costs being treated as disbursements for VAT purposes)
•your client was responsible for paying the third party (examples include estate duty and Stamp Duty payable by your client on a contract to be made by the client)
•your client authorised you to make the payment on their behalf
•your client knew that the goods or services you paid for would be provided by a third party
•your outlay will be separately itemised when you invoice your client
•you recover only the exact amount which you paid to the third party
•the goods or services, which you paid for, are clearly additional to the supplies which you make to your client on your own account
Thank you.
"

Hi,
It appears that the UK supplier is drop shipping the goods to you and that you are taking responsibility for the import procedures.
This would mean that the UK supplier has sold you the goods before they actually reach the UK border and so they are correct in not charging you the VAT.
Thank you.