Mnj_31

We introduced medicash as a company benefit last year in August. The cost is £56.16 per year per person, but since it was introduced in August the cost in the available period of the 8 months from August-April was £38.40. (We are paying £4.68 per person per month) Is it correct that as far as 23/24, it would be deemed a trivial benefit, and then needs to be taxed via P11Ds in this year (since it will be available for the whole year)?

Hi, We are selling some computer software, equipment and firewalls to a university. The university has a medical research centre and that centre will be using the supply. I know they are able to claim exemptions on some software and equipment (VAT notice 701/6 supplement) would a piece of hardware for their firewall count as computer equipment we can zero rate here? Also does a firewall and licenses count as eligible software in this case? In theory it is going to be used only by the medical research department - but the software is to protect their servers it is not a software designed for medical research. Can we accept their exemption certificate and zero rate the supply here?

Hi, I am just looking for some clarity on receipts and the corresponding VAT treatment. When we do not have a VAT receipt (simplified or full) but we do have an order confirmation say or a card receipt, we obviously cannot claim any VAT, but should we put the spend down as zero rated expenses to include in the U.K. VAT return or out of scope since there is no VAT receipt at all. Also in the case of the receipt being lost, so there is no documentation for the spend at all - should that be zero rated or out of scope.

Hi, Thank you for getting back to me. I just want to check that the following method is the best way to account for this in our accounting platform please. Effectively we need two account codes in our accounting platform, one for out of scope supply of services and one for out of scope goods. Both are of scope so the VAT is 0 but for the supply of services one the net amount will show in box 6 and for the other it will not be included in the VAT return at all. Thanks

We sell our services and resell third party services to non U.K. companies (both in the EU and outside the EU). We don’t charge them U.K. VAT as we sell exclusively to businesses and so place of supply is where they belong. We confirm on the invoice that reverse charge mechanism may apply for the end user. But in terms of our VAT return, should we put the VAT rate as Zero rated so it shows in our U.K. VAT return or should it be Out of scope and not show in our VAT return at all? We also resell third party goods sometimes to non U.K. businesses. Goods are usually dispatched from the same country the customer is in and delivered to them - we handle the VAT/sales tax implications this creates for us in that country and register if we need to. But again we don’t charge the customer U.K. VAT as the goods do not enter U.K. customs at any point and are not dispatched from the U.K. either. In this case also should we invoice with zero rated or out of scope?

Just as a note - we (the UK company) take title of the goods when they are shipped from Ireland, which is why I think it would be zero rated when we buy the goods from the distributor. I know there is also the Intra-eu laws which apply between Ireland and northern Ireland, but wasn't sure where we stood as a UK company

We are a UK based reseller - we are buying goods from an Irish company and selling then to a UK VAT registered company. The Irish company will ship the goods directly to the end user, they are shipping them from ROI to Northern Ireland (where the customer is based). The bills we receive from the Irish company for the goods - is it correct that the goods should be zero-rated for Irish VAT as it is an export of goods? And should they have any UK VAT on them? Also, the invoice we send to the customer - should that be standard 20% UK VAT? Any help here would be greatly appreciated - cross border VAT is complicated enough but we are a UK reseller delivering goods from ROI to Northern Ireland which complicates it further!