HMRC Admin 13 Response
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RE: Dividends from Isle of Man
Hi,
You can find guidance about exempt distributions at INTM650000 - Distribution exemption: contents - HMRC internal manual.
General guidance about distributions can be found at CTM15120 - Distributions: general: introduction - HMRC internal manual.
Thank you -
RE: Tax on private compamy stock options
Hi,
The market value of unquoted shares will normally be negotiated between HMRC and the company before the relevant options are granted or shares are awarded.
You can find general guidance about tax on employee share schemes at Tax and Employee Share Schemes: Overview
You can find detailed HMRC guidance on tax-advantaged share schemes at ETASSUM10000 - Introduction to tax advantaged share schemes: contents - HMRC internal manual
Thank you -
RE: Box 6 or not
Hi
The services would be deemed as being Outside The Scope of UK VAT but would still be included in box 6 of the VAT return.
Please see the guidance at: How to fill in and submit your VAT Return (VAT Notice 700/12) Section 3
Thank you -
RE: 100% FYA for a zero Co2 electric (pre reg) car
Hi
Please see the Guidance within “Claim Capital Allowances and in particular “Business cars” at Claim capital allowances: Business cars
To qualify for 100% first-year allowance, the car must be new and unused. As you have said you would be the second registered owner of the car, the car therefore would not be 'new'.
Thank you
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RE: United Nations officer National Insurance
Hi tmatija
If you have already written, then we can only provide general advice as the forum doesn’t have access to your records or letters & forms submitted.
We would suggest following the process through the links below regarding any correspondence:
Firstly Check when you can expect a reply from HMRC then
National Insurance: general enquiries
Should you wish to make a complaint after exhausting the options above, please follow the guidance at Complain about HMRC
Thank you -
RE: Quality Inspection
Hi,
You can apply for Temporary Admission to import goods to the UK, or move goods from Great Britain to Northern Ireland, and use them temporarily before re-exporting them.
Guidance is available at:
Apply to import goods temporarily to the UK
Alternatively you can look into using inward processing to delay or reduce import duties or VAT on goods that you process or repair.
More information is available at the following link:
Apply to delay or pay less duty on goods you import to process or repair
Thank you -
RE: Start Import Export Business in UK (Clothing)
Hi,
How to bring goods into the UK from any country, including how much tax and duty you’ll need to pay and whether you need to get a licence or certificate is covered in the following guidance:
Import goods into the UK: step by step
Thank you -
RE: Claiming security deposits
Hi,
You can claim for repayment if you’ve overpaid import duty and VAT. In some cases you may also be able to claim if you’ve overpaid VAT or excise duty.
Please see the following guidance for more information.
How to claim a repayment of import duty and VAT if you've overpaid
Thank you -
RE: Clarification of £135 Import Rules For Consumers
Hi Kay,
This response is in respect of your post above made 5 days ago on the 17 August 2024.
Customs charges are generated based on declared value, currency and exchange rates at the time the import declaration was completed.
If you believe you have been charged incorrectly, you can claim for repayment if you’ve overpaid import duty and VAT.
In some cases you may also be able to claim if you’ve overpaid VAT or excise duty.
Guidance is available at: How to claim a repayment of import duty and VAT if you've overpaid
Thank you