HMRC Admin 8 Response

Hi,
1. When calculating your individual Capital Gains on the sale of your Polish property,  you and your wife should use 50% of all relevant amounts in your calculations.
2. The historical Exchange Rate infoRmation you refer to can be used.
3. The 60-days-after-sale declaration requirement does not apply to the sale of overseas property and the normal Self Assessment deadlines apply.            
Tax when you sell property
Thank you.

Hi,
If the partnership is split 50:50, then you would enter half the amount in the same boxes on SA104S, as you declared on the SA800 tax return.  
Your child would do the same on their tax return, so that when self assessment checks the combined figure of your and your childs tax return against the partnership, they shoud both match.:
Self Assessment: Partnership (short) (SA104S)
Thank you.

Hi,
If the marketplace charge you those fees and they are based overseas then the transaction will be subject to the reverse charge by yourself.
Please see the guidance below:
Reverse charge
As regards the sales made,are you making sales of goods or services ?
If they are sales of goods are the goods being sold in to the EU below £135?
Thank you.

Hi,
We have raised this issue with our Registration Team and they will carry out a thorough investigation as to why thy this happening with a view to resolving this quickly.
Thank you.

Hi,
If you are adding solar then the  materials and installation can benefir from the energy saving relief.
If batteries are installed then as long as the installation of both solar panels and battery is completed as a single supply of services then this can benefit from the relief
Please see the guidance below:
Installations of energy-saving materials
Thank you.

Hi,
If you keep the same VAT number then you can request your accounting periods on the VAT 1 form so that the accounting period can remain the same.
If you don't request a preference then it will be chosen for you.
Thank you

Hi,
The C79 is automatically produced based on the figures put in to the import declaration so if the C79 is incorrect then I would recommend contacting the shipping agent to make a post import ammendment with us.
If the difference is only a small amount may it possibly be due to the exchange rate used for the value of the goods?
Thank you.

Hi,
As you are VAT registered then legally any suppliers would need to provide you with a VAT invoice if you request it.
You will need this as evidence to reclaim the VAT as input tax.
They can also issue you with a retailers invoice which is sufficient for input tax recovery:
VAT invoices
Thank you.

Hi,
If you provide consultancy services to a business overseas then this supply would be Outside The Scope Of VAT as the business customer belongs overseas.
Please see the guidance below:
The place of supply rules for services
If you are providing consultancy services to consumers overseas then these would also be Outside The Scope of VAT for the reason that the consumer is overseas.
Please see the guidance below:
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you

Hi,
As stated in the guidance Notive 701/30 education and training can only be exempted when supplied by an eligible body
For examination supplies these would also be an exempt supply if provided by an eligible body.
If the examination services are provided by a non eligible body then the service can only be exempt from VAT if the person receiving the services is either an: 
•eligible body
•individual receiving education or vocational training that itself is not liable to VAT such as: •pupils of independent fee paying schools (as legally defined)
•pupils of community, foundation or voluntary schools
•students of further education colleges
•trainees on government approved training schemes
•employees receiving in-house training from their employers
Only in the above situations are supplies of examinations an exempt supply.
If the recipent is none of these then both the training and examination service would be standard rated
Thank you