HMRC Admin 8 Response
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Re:B2B digital serivce
Hi,
If a non established VAT registered business is suppling a UK company with digial supplies then this would be treated under the reverse charge procedure as the non established client belongs overseas,even though they are VAT registered in the UK.
If they supply non UK businesses then it would be Outside the Scope Of VAT.
Please see section 5.17 of the following guidance:
Reverse charge
Thank you. -
Re:VAT for items sold as promotional goods
Hi.
If you sell goods within the UK then they would generally be standard rated with certain exceptions ,printed materials,children's clothing etc.
There are reliefs available to selling certain goods to a customer who donates those goods to qualifying bodies.
Please see the guidance below:
Zero rating goods and services bought with charitable or donated funds
Thank you. -
Re:VAT Repayment Bank Account Showing Pending
Hi,
Please contact our Helpline on 03002003700 so that we can resolve this for you.
Thank you.