HMRC Admin 13 Response
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RE: Am I allowed to earn savings interest?
Hi,
The letter you received, when your application was successful, will tell you what you can and cannot do.
The interest earned is taxable income but may be covered by the personal savings allowance. Further information is available at Tax on savings interest: How much tax you pay
Thank you. -
RE: Residence status - how do I inform HMRC that I'm no longer a UK resident?
Hi,
When you file the last return for the year the rental income was received, tick the box to show that it has ceased and this will close the record.
Alternatively use the options available here Self Assessment tax returns: If you no longer need to send a tax return
Thank you -
RE: SA109 Sale of UK property
Hi,
Yes you only declare your share of the gain.
We cannot comment on why the figures are less than what you anticipated as not enough information has been given.
Submit your tax return with all your details completed.
If you have any further questions, which are personal to you, do not post on this public forum but contact the Self Assessment Helpline on 0300 200 3310 or use the options available on Self Assessment: general enquiries
Thank you -
RE: Post graduate loan refund
Hi, We would need to investigate this further to establish what the best course of action is. Can you please call us on 0300 200 3200 to let us investigate this in more detail. Thank you -
RE: Audio Visual Supplier to Conferences and Events - VAT treatment
Hi,
If you are hiring goods to an overseas business that are used in the UK, then yes the use and enjoyment rules should be applied.
The use and enjoyment rules apply where the place of supply would be outside the UK (as B2B customer belongs outside the UK) but the services are effectively used and enjoyed in the UK.
As you have advised please refer to notice 741a section 13 for guidance on this Place of supply of services (VAT Notice 741A)
Thank you -
RE: VAT threshold on services to the USA
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RE: Self Installation of Solar Panels
Hi,
If you purchase energy saving materials then you would be charged 20% VAT on these supplies.
The zero rated relief for energy saving materials is only applicable where the goods are supplied and installed by a builder/contractor.
Energy saving goods supplied on their own are always standard rated.
Please see the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you -
RE: Input VAT reclaim on purchases of goods and services from outside UK
Hi,
If the overseas supplier is VAT registered in the UK and is bound to charge VAT on a supply of goods and services in the UK then you can treat the VAT as input tax in the normal way.
Please see the guidance below:
VAT guide (VAT Notice 700) Section 10
Thank you -
RE: VAT pre registration services,does subsistence count as service?
Hi,
You would not be able to reclaim VAT on subsistence costs as the services /goods would have been used up before the registration date.
Please see the guidelines below:
VAT guide (VAT Notice 700) Section 11
Thank you