HMRC Admin 8 Response
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Re: Claiming back VAT
Hi,
If you have failed to recover input tax which you are entitled to recover then you will need to treat this as an error and there is a time limit of 4 years.
Please see the guidance below:
Correcting VAT errors on a return already submitted
Thank you. -
Re:VAT on services supplied to Gibraltar
Hi,
If you are providing services overseas to a company then the Place of Supply of the service is determined by the nature of the services.
If the service falls under the General Rule then the service will be Outside The Scope Of VAT and so no VAT charged.
However there are exceptions to this depending on what the service is.
Please see the guidance below:
The place of supply rules for services
Thank you. -
Re:Two Government Gateway ID - one self assessment one for VAT
Hi,
That's fine that your Self Assessment is on your Personal Tax Account and your VAT is on a Business Tax Account.
Thank you. -
Re:Income tax on stipend received as part of an incubator
Hi,
A stipend is considered taxable income in the UK, but only the proportion of your stipend used for living costs is subject to tax, however, stipends are exempted from income tax under Section 10 (16) of the Income Tax Act if they are given to meet education expenses.
Thank you. -
Re: Should fill the oversea salary without tax resident period into SA106
Hi,
Unfortunately, we are unable to answer your questions, as the answer will depend on your personal circumstances.
Please find the guidance at RDR3:
RDR3 Statutory Residence Test and take the residency tests.
If you are classed as resident and split year treatment applies, you would not need to declare your foreign employment prior to moving to the UK.
If you are UK resident and split year treatment does not apply, you will need to declare the foreign employment. You will be able to claim a foreign tax credit relief if you paid foreign tax.
Thank you. -
Re:Employer's liability insurance
Hi,
We wouldnt be able to advise on this as we dont advise on liability insurance, this is more a legal matter and as such you may wish to seek legal advice.
Thank you. -
Re:Nowhere to enter bank interest on Self Assessment form
Hi,
In the 'Tailor your return page 2 of 3' you need to answer yes to the question which asks if you receive any interest.
Thank you -
Re: Transferring existing Stocks and shares ISA to two new ISAs
Hi,
There are 4 different types of ISA. You can only have a maximum of one of each ISA type in existence at any one time.
The maximum of £20000 covers all existing ISAs. If you have opened more that one stocks and shares ISA, you will need to contact the scheme manager to have the extra ISAs closed and the deposits returned to you.
Individual Savings Accounts (ISAs)
Thank you -
Re:Transfer of VAT number
Hi,
We apologise that you are experiencing delays with this
Please call our helpline on 03002003700 so that we can complete an internal referral for you and chase this up.
Thank you. -
Re: net value or gross value