HMRC Admin 13 Response

Hi
Unfortunately, it is not possible to return the CT61 via email, you will need to post this back to HMRC. 
Payment instructions are on the Form CT61.
Further guidance is available at: Corporation Tax: return of Income Tax on company payments (CT61)
Thank you

Hi
If a VAT invoice is raised prior to the basic tax point or raised within 14 days after the basic tax point then the VAT invoice will create the tax point as per the guidance at:
VAT guide (VAT Notice 700) section 14
However a company which is not VAT registered can't raise a VAT invoice  and so the invoice date won't have an effect on the tax point.
The tax point will therefore be when the service is provided unless a payment is received before this date.
Guidance is avaikable at:  VATTOS3800 - Identifying a tax point: supplies by those not registered for VAT - HMRC internal manual
Thank you

Hi red112
Unfortunately you have provided insufficient information to enable HMRC to provide an answer.
Can you confirm if the value of the goods being sent to the UK consumer is below or over £135?
Thank you

Hi

As you have stated the guidance advises:
 "An indirect export occurs when your overseas customer or their agent collects or arranges for the collection of commercial goods from you the supplier within the UK and then takes them outside of the UK".
For the supply to be treated as an indirect export you need to establish who your customer is.

From the details, supplied in your question, your customer is the French company and the French company or their agent are collecting or arranging for the collection from your premises.
You have stated that the French company are selling the goods to the Canadian company from your store.

This implies that the French company is making a supply of goods in the UK for export.
This also then implies that you are making a UK supply to the French company in the UK.
If we follow the Place of Supply of the goods then you will be making a taxable supply of goods in the UK and the French company will be making a zero rated export of goods to Canada

Thank you

Hi
Please contact us on 0300 200 3200 to discuss this further as we may need you to supply more information before advising you.
Thank you

Hi
Please contact us on 0300 200 3200 to discuss this further as we may need you to supply more information before advising you.
Thank you

Hi
You will require a PAYE scheme reference.
Please contact us on 0300 200 3200 to request this is resent.
Thank you

Hi
Please see 2024 to 2025: Employer further guide to PAYE and National Insurance contributions regarding the tax code to use. 
With regards to the National Insurance question please contact our national insurance helpline on 0300 200 3500 and ask for an international caseworker
Full details of all assistance is available at National Insurance: general enquiries.
Thank you