HMRC Admin 13 Response
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RE: P85 if non-resident landlord subject to self assessment
Hi,
If you are already approved as a Non Resident Landlord, then you are already set up for self assessment for the tax year 2024 to 2025 and a notice to file a tax return will be issued to you after 5 April 2025.
As you are a Non UK tax resident, you will need to complete a paper tax return, as the whole tax return including supplementary pages must be submitted in the same format at the same time. The paper tax return will be made available after 5 April 2025 at Self Assessment tax return forms.
You cannot use the online HMRC version, as it does not include the sections for residence.
If you have a government gateway user ID and password, you can buy a commercial tax return from the list of approved providers at Commercial software suppliers for Self Assessment and use it to submit the commercial online tax return.
This option comes at a cost.
Thank you -
RE: Vat
Hi
If you are a VAT registered business and are making a taxable supply then yes you would need to charge VAT to the customer irrespective of whether they are VAT registered or not.
Renting out a van would be a taxable supply in the UK. Please refer to notice 700 sections 3 and 4 for guidance on when VAT is charged: VAT guide (VAT Notice 700).
Thank you -
RE: Imported Goods from Germany - VAT Paid now need to return for repair
Hi Peter
Please contact the imports and exports team using the contact details here: Imports and exports: general enquiries and they should be able to advise you on the relevant import procedures.
Thank you -
RE: US sales - flat rate VAT scheme
Hi
Please refer to Notice 733 section 6 for guidance on what to include in your flat rate turnover: Flat Rate Scheme for small businesses (VAT Notice 733)
If you are making a zero-rated supply of goods this would be included in the flat rate turnover
If you are supplying a service where the place of supply is not the UK and as such outside the scope of UK VAT this would not be included. Guidance on place of supply can be read in notice: Place of supply of services (VAT Notice 741A)
Thank you -
RE: VAT - Intermediary Services - Insurance
Hi
Hi. The guidance states that the intermediary can receive remuneration in form of commissions and also fees from client.
Where Remuneration for intermediary services brings together parties to an exempt insurance contract this may be treated as VAT exempt.
If the fees or commission are for advice only services these are always taxable.
If you believe there is uncertainty in how your situation applies to the published guidance, please review the guidance on applying for a clearance Find out about the Non-Statutory Clearance Service.
Thank you -
RE: Is VAT registration needed in Germany when a UK-based business sells equipment or services?
Hi
You would need to contact the German Authorities in relation to this question. With regards providing services to other countries from the UK please see Place of supply of services (VAT Notice 741A)
Thank you
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RE: Which documents will be needed to register VAT as a non-resident director?
Hi If you provide a TAX ID as a Foreign National you must supply 3 items of documentary evidence as proof of identity with your application These 3 items must be: • one copy of government issued photo identification, such as a passport, photo driver’s licence or national identity card • 2 copies of correspondence which includes your name and address, such as a bank or credit card statement or a recent utility bill Where possible, please provide documents from the last 3 months, otherwise this may cause a delay in registration. Please send photocopies not original documents, as original documentation cannot be returned. Thank you -
RE: Do I have to register for VAT?
Hi
If you have 2 separate limited companies, then these would be treated separately for VAT registration requirements.
However please see the guidance below:Statement of Practice 4 (1983)
Thank you