HMRC Admin 13 Response
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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 -
RE: VAT payment plan - HELP PLEASE!
Hi Please call the Debt Management Team on 0300 200 3830. If you are unable to reach that team please call our Helpline on 0300 200 3700 and we can pass you through. Thank you -
RE: Declaration of Trust - paying a landlord
Hi
You are classed as a Letting agent as you are acting on behalf of a non resident landlord in connection with the management of their UK rental business.
Your responsibilities are to register for the non-resident landlord scheme, provide a quarterly return and payment and if you need to account for tax, provide the non resident landlord with the corresponding certificate.
Further guidance is available at:
What the Non-resident Landlords Scheme is and
Which agents should operate the Non-resident Landlords Scheme
The onus , in the case you mention, is on the owner to distribute the income under the terms of the Declaration Of Trust
Thank you
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RE: Expenses before letting
Hi
Thank you for your question. Yes, that’s correct; to be allowable the expenses must be incurred wholly and exclusively for the purposes of the rental business and must not be capital expenditure.
Further guidance is available at: PIM1900 - Deductions: Contents - HMRC internal manual
Thank you -
RE: Statutory Maternity Pay
Hi
You can claim the full amount up front from HMRC to enable you to make the payments. Please see the following info on Gov.uk where you can apply for funding online:-
Get financial help with statutory pay: If you cannot afford to make payments
Thank you
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RE: PAYE REGISTRATION
Hi
You would need to register for a PAYE scheme if you are paid above the Lower Earnings Limit and/or provide yourself with taxable benefits.
Further information is available at Register as an employer
You would just need to report the earnings on or before the date of payment.
So if you receive the payments monthly you would report them at that point of time.Thank you