HMRC Admin 13 Response

Hi DJT Taylor,
As long as you are not in the UK when working for your UK client's, you will have no UK tax liability.  Any work for your UK client's that is carried out while you are physically in the UK, is taxable in the UK and would be declared in a self-assessment tax return.
Thank you

Hi Gina,
The rules are very strict for the reduced rated VAT relief for empty residential properties.
The property does need to be empty for 2 years before the work starts with only the exception of:
•    illegal occupation by squatters
•    occupation by ‘guardians’
•    non-residential use, such as storage for a business
Please see the guidance below:
Buildings and construction (VAT Notice 708) Section 8
Thank you

Hi Leelian,
Please see the following guidance : 
Buildings and construction (VAT Notice 708) Section 8
Pay particular attention to section 8.3.1 which states:
You can only reduce rate the renovation or alteration if, in the 2 years immediately before renovation works start, the qualifying residential premises has not been lived in.
Thank you

Hi,
There are 2 supplies taking place in this scenario.
There is a supply of goods to yourself in Germany and then a supply from you to your customer in Ireland.
If the German suppler has deemed the supply of goods to be taking place in Germany then they are correct in charging you German VAT.
You are then making an intra Community supply between Germany and Ireland and this can be zero rated if your Irish customer provides you with an EU VAT number and you keep evidence of the removal of the goods from Germany.
There could therefore be a requirement to register for VAT in Germany and this will allow you to recover the German VAT you have been charged.
There will be no import VAT charged in Ireland as the goods are not being imported in to Ireland, they are actually moving within the EU.
If the company is not VAT registered in Ireland then this will be classed as a distance sale from Germany. I would recommend contacting the German authorities if this is the case.
Thank you

Hi,
No. it does not meet any of the conditions at:
CG15250 - Expenditure: incidental costs of acquisition and disposal - HMRC internal manual
Thank you

Hi,
If you notified HMRC at the time, or within 4 years of arising, then yes. 
You can telephone 0300 200 3310 to check we have the details or use other contact options here: Self Assessment: general enquiries
Thank you

Hi, It relates to any period during the time of ownership. Thank you

Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. 
You should contact HMRC helpline regarding Capital Gains Tax:
Capital Gains Tax 
Alternatively you may wish to engage the services of a professional advisor/accountant to assist with your enquiry. 

Hi 
Unfortunately, we are unable to provide specific advice tailored to your individual circumstances on this forum.
If you need further help with your self-assessment tax return you can find further information at:
Self Assessment: general enquiries
Alternatively you may wish to engage the services of a professional advisor/accountant to assist with your enquiry 
Thank you

Hi 
Unfortunately, the system only allows the user to enter a single date.
Where a person has acquired a single property in parts or instalments and has more than one acquisition date to enter, we would advise that you:
•    enter the earliest acquisition date and acquisition amount and 
•    provide the remaining detail in an upload
You also have the option to either enter: 
•    a single total amount for the acquisition costs or 
•    add the acquisition amounts as improvement costs, such that the inbuilt calculator generates the correct result or 
if this is not possible, you can enter the first acquisition amount and then choose the option:
•    to override the system generated figure and 
•    enter your own calculation of the CGT due. 
In both instances the supporting documentation should be uploaded.

Thank you