HMRC Admin 13 Response
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RE: Who is the "Principal" on an Import..?
Hi Guidance Clarity, I would advise contacting the Customs and International trade helpline on 0300 322 9434 for more help. Thank you -
RE: Retrospective payment of VAT/duty?
Hi,
You can hire a person or business to deal with customs for you such as customs agents or brokers who can do import declaration for you and help you pay the customs.
Guidance is available at: Get someone to deal with customs for you
Thank you -
RE: EU Tariff Preference or Preferential Tariff Quota?
Hi,
For the commodity code 7612100000 imported from Spain, trade tariff UK states below:
Measure type 142
Tariff preference Code 300
Measure type 143
Preferential tariff quota Code 320
Commodity code 7612100000: Collapsible tubular containers - UK Integrated Online Tariff
If you require further information on live quota balances, contact the HMRC Tariff Quota Management Team by email on tariff.management@hmrc.gov.uk
Thank you -
RE: AliExpress item below £135 - customs fee?
Hi,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.
You will not have to pay anything to the delivery company to receive goods worth less than £135 (the value of the goods, postage, packaging and insurance, any duty you owe) unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
More information is available at:
Tax and customs for goods sent from abroad: Tax and duty
Thank you -
RE: Bringing household items to UK as a returning UK citizen who will start a PhD
Hi Elisa,
If you are moving your permanent residence to UK then you can apply for TOR relief but if you are only moving to UK temporarily for studies then TOR application is not required.
Please see guidance at:
Transfer of residence to the UK
Thank you -
RE: Importing Personal effects using 1PF apc
Hi,
Please check the guidance that cover additional procedure code 1PF and on Additional Information (DE 2/2):
Additional Procedure Code 1-Series (Appendix 2B)
Thank you -
RE: Speed up ToR1 application as my dog will be shipped before estimated reply timeline
Hi, I would advise contacting the Customs and International trade helpline on 0300 322 9434 for more help. Thank you -
RE: Tutorial for UK Taxes scheme and how it is working
Hi Ameeeer,
The tax you pay in the UK is dependent on a number of factors.
Tutorials can be found here:
HMRCgovuk - YouTube
If you have a large amount of savings and earn interest on those savings you may need to pay tax on the interest earned. More information can be found here:
Tax on savings interest: How much tax you pay
You can find details on Capital Gains Tax here:
Capital Gains Tax
There are no tax implications for transferring savings to a UK bank account unless they generate interest or dividends.
Tax on dividends: How dividends are taxed
Thank you -
RE: Pension earned by Danish national working in UK 2008-2010, now retired and living in Thailand.
Hi
The tax treaty between the UK and Thailand, does not include an article on pensions.
This means that there is no tax relief available on your UK pension, so it remains taxable in the UK. As a national of Denmark, you are entitled to claim personal allowances against your pension payment in the UK.
You should write to:
The Inland Revenue Department,
Ministry of Finance,
Bangkok,
Thailand,
to claim a credit of up to 100% of the UK tax paid, to set against the Thai tax payable.
Please have a look at the guidance at: DT18650PP - Double Taxation Relief Manual: Contents - HMRC internal manual.
Thank you -
RE: Declaring ex gratia payment after contract termination
Hi
If the payment is part of a redundancy payment, the first £30000 is tax free and does not need to be included in a tax return.
The ex-employer making the payment will advise you of any taxable payments to include.
If a redundancy payment exceeds £30000, then the excess is declared in the additional information section in the box – “Redundancy, other lump sums and compensation payments – the amount above the £30,000 exemption".
This can be found on Additional information page on the online form.
Thank you