HMRC Admin 13
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RE: Audio Visual Supplier to Conferences and Events - VAT treatment
Hi,
If you are hiring goods to an overseas business that are used in the UK, then yes the use and enjoyment rules should be applied.
The use and enjoyment rules apply where the place of supply would be outside the UK (as B2B customer belongs outside the UK) but the services are effectively used and enjoyed in the UK.
As you have advised please refer to notice 741a section 13 for guidance on this Place of supply of services (VAT Notice 741A)
Thank you -
RE: VAT threshold on services to the USA
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RE: Self Installation of Solar Panels
Hi,
If you purchase energy saving materials then you would be charged 20% VAT on these supplies.
The zero rated relief for energy saving materials is only applicable where the goods are supplied and installed by a builder/contractor.
Energy saving goods supplied on their own are always standard rated.
Please see the guidance below:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you -
RE: Input VAT reclaim on purchases of goods and services from outside UK
Hi,
If the overseas supplier is VAT registered in the UK and is bound to charge VAT on a supply of goods and services in the UK then you can treat the VAT as input tax in the normal way.
Please see the guidance below:
VAT guide (VAT Notice 700) Section 10
Thank you -
RE: VAT pre registration services,does subsistence count as service?
Hi,
You would not be able to reclaim VAT on subsistence costs as the services /goods would have been used up before the registration date.
Please see the guidelines below:
VAT guide (VAT Notice 700) Section 11
Thank you -
RE: VAT pre registration services,does subsistence count as service?
Hi, You would not be able to reclaim VAT on subsistence costs as the services /goods would have been used up before the registration date. Please see the guidelines below: VAT guide (VAT Notice 700) Section 11 Thank you -
RE: VAT on Amazon advertising for books sold in US marketplace?
Hi,
Yes if the marketplace belongs outside of the UK for this supply to you then you should use the reverse charge in the UK to account for the VAT.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) Section 5
Thank you. -
RE: Commercial Property Refurb
Hi.
If the landlord has not Opted To Tax then the landlord will not charge you VAT on the lease and they would be unable to recover VAT as input tax on work carried out to the building.
If you incur VAT then please see the conditions for your business to treat this as input tax:
VAT guide (VAT Notice 700) Section 10
Opting to tax land and buildings (VAT Notice 742A)
Thank you -
RE: Request to receive invoice payment into Personal Account instead of Limited Company account.
Hi
We can't see that there would be any gain for your client paying what is owed into your personal account.
If anyone had anything to gain it would be you as the director of the company.
It depends on your bank, some banks terms won't allow the use of personal accounts to trade or do business.
Realistically, the money should be paid direct into your Limited company business account.
If your bank accepts the payment into your personal account, you could transfer the monies direct into your business account, providing you keep all records and account for everything correctly, such as the date of when the transactions/transfers took place.
You may wish to check with your bank first.
Please refer to guidance at: Invoicing and taking payment from customers: Payment - obligations
Thank you