HMRC Admin 13 Response

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

 

Hi,

You can look at using the margin scheme for such sales and would need to meet the conditions of the scheme.
Please see the guidance for the scheme:

VAT margin schemes: Overview

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.
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.

VAT guide (VAT Notice 700) Section 10
 

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

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?

Hi,
If you are selling goods to consumers in the UK over a value of £135 then there would be a requirement to register for VAT if you are the importer of record for these goods.
If you are the importer then there would be a requirement for you to charge the VAT on to your customer as a UK supply is being made.
If your customer is the importer of record then there is no requirement to register for VAT in the UK as you will not own the goods in the UK and so there will be no supply made by you in the UK.

Hi,

The only B2B service taxable where performed is the admission to an event. All other B2B services are determined under the general B2B rule

Place of supply of services (VAT Notice 741A) Section 9
 

Hi.

You can only be and stay VAT registered in the UK if you are continuing to make taxable supplies.
If you stop making any taxable supplies in the UK then you would need to deregister from VAT
Please see the guidance below:

VAT Notice 700/11: cancelling your registration

 

Hi.There would be no import VAT charged if the item is below £135.
However there are clearly 2 transactions happening in this scenario.
The Chinese supplier will be making a supply to you and you will then be making a supply to your UK customer.
If you are not VAT registerted then the Chinese supplier will need to charge you UK VAT and if you are VAT registered then you will account for this supply on the reverse charge procedure.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Please speak to our international Trade Team in advance to make sure that there will be no delays with these imports.
Please contact them as below:

Imports and exports: general enquiries