HMRC Admin 32 Response
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RE: Pension allowance carry forward - return to UK
Hi,
Please have a look at the guidance and calculator at:
Check if you have unused annual allowances on your pension savings
Thank you. -
RE: Land Rover Defender Hard Top
Hi,
Unfortunately we can't provide definitive answers on this forum.
In order for the converted vehicle to be treated as input tax for VAT purposes it would need to meet the criteria as per section 2.2 and sec 2.5 of the following guidance:
Motoring expenses (VAT Notice 700/64)
Thank you. -
RE: Query Regarding VAT Invoices for Business Expenses - Employer Requesting Re-Issued Invoices
Hi,
In order to recover VAT on purchases as input tax then the business must be on possession of VAT invoice made out to the business.
Invoices made out to employees can be used as input tax but only where they relate to subsistence expenses.
Please see the link below:
VAT guide (VAT Notice 700)
Thank you. -
RE: Register for VAT problem
Hi,
We would recommend setting up a separate Business Tax Account and use this business account to register the business for VAT.
Please see link below:
Register for VAT
Thank you. -
RE: Not registered for VAT but Etsy is forcing me to charge VAT on UK-to-UK sales?
Hi,
Hello the current VAT threshold fro registration in £90,000 therefore you would no need to compulsory register. You can only charge VAT if you are VAT registered you will need to resolve this with Etsy.
Increasing the VAT registration threshold
Thank you. -
RE: Selling a self build after claiming back the VAT
Hi,
Once your self build was completed and it was your intention to live in the dwelling you are entitled to reclaim the VAT there is no timescale how long you must live in the property.
VCONST24350 - DIY builders and converters VAT Refund Scheme - eligibility of claims: condition 5: were the works carried out otherwise than in the course or furtherance of any business?
Thank you. -
RE: Claim back on purchases
Hi,
If you are a UK Company and purchase services from Google and Facebook these services would not include UK VAT and you would need to account for the VAT under the reverse charge . Please refer to section 5.
Place of supply of services (VAT Notice 741A)
Thank you. -
RE: Disbursement or Reimbursement? Help.
Hi,
In order for a payment to be treated as a disbursement it needs to meet the conditions in 25.1.1 Notice 700.
VAT guide (VAT Notice 700): 25. Supplies made by or through agents: other situations
Thank you. -
RE: Import VAT on shopping done in the EU
Hi,
Please contact our Customs and international trade team below.
Imports and exports: general enquiries
Thank you. -
RE: VAT Deregistration question "Has the business charged or claimed VAT on land or commercial pro"
Hi,
If you are deregistering from VAT and you are retaining property with an Option To Tax and which you have been able to recover the VAT as input tax then you will need to account for the VAT upon deregistering.
However if you have sold all the property before deregistering then there shouldn't be any VAT to pay over to HMRC.
Please see the guidance below:
VAT Notice 700/11: cancelling your registration
Thank you.