HMRC Admin 13 Response
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RE: Cross-border digital services
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RE: VAT Delivery on Child and Adult Clothes
Hi,
If you have a contract to deliver goods to your customer then the liability of the delivery charge will follow that of the goods being delivered.
Postage, delivery and direct marketing (VAT Notice 700/24)
If you have a contract to deliver goods consisting of different liabilities then I would recommend apportioning the charge between the 20% and 0% elements.
Please see the guide below: -
RE: Ground rent increase
Hi,
HMRC can't dictate how much a supplier charges for a service or how it calculates an increase in price.
HMRC will only insist that VAT is applied to the full value of the supply and that this is accounted for on their VAT returns. -
RE: Previously Paid Invoices with No VAT reclaimed, later VAT number supplied, demanding cash
Hi,
If a company has issued invoices and then later raised further invoices to charge VAT then you would be under no obligation to pay this as VAT should have been charged and invoiced clearly in the first instance.
If you do decide to pay the VAT then you are still entitled to recover the VAT in the normal way subject to the normal conditions for recovering input tax
Please see the guidance below:VAT guide (VAT Notice 700) Section 10
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RE: We currently have 2 VAT numbers for 1 business
Hi,
The best option would be to call our helpline so that we can refer this over to the appropriate team
Please see below:VAT: general enquiries
If you have issues getting through to the Helpline please can you send us a VAT 7 to deregister the one VAT number,making it clear which VAT number you want to keep and which one you want to cancel.
Please see the link to the form below:Cancel your VAT registration VAT7
Finally Jason thank you for your very helpful reply
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RE: VAT - Buying goods for resale from a non VAT registered business - do I need to charge VAT
Hi,
You can look at using the margin scheme for such sales and would need to meet the conditions of the scheme.
VAT margin schemes: Overview
Please see the guidance for the scheme: -
RE: Recharge UK VAT
Hi.
As long as you are making purchases in the course of your business and this is related to your taxable supplies then you can recover this VAT as your input tax.
VAT guide (VAT Notice 700) Section 10
We can't give definitive answers as regards input tax which you can recover so it is always important to consult the guidance and make your best judgement regarding the recovery.
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RE: VAT on solar installs as a subcontractor
Hi. It wouldn't make a difference if you are invoicing the contractor or the owner of the property. If the conditions are met for the relief for energy saving materials then the supply would be charged at the zero rate of VAT -
RE: VAT return - UK Amazon seller
Hi. It does sound unusual for Amazon to be charging VAT on your behalf. If you are an overseas company and you are selling goods below a value of £135 to consumers then it would be the responsibilty of the marketplace to account for the VAT. Can you explain why Amazon are accounting for VAT if you are not an overseas trader selling goods below a value of £135?