HMRC Admin 13 Response
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RE: CGT, Private Residence Relief and Trusts
Hi
As this relates to a Trust, please contact the Trust helpline on 0300 123 1072. Further information is also available at:
report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020
Thank you
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RE: Mobile phone and landline internet allowances/ claiming these business expenses
Hi
You should review your usage of the mobile phone/landline to determine how much of it is used for private and business to then take the applicable percentage. This should be recorded as part of your record keeping.
Please see Expenses if you're self-employed: Overview
Thank you
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RE: Foreign life insurance Dividend
Hi As it is not a gain on the life insurance policy, there is no tax UK liability. -
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