HMRC Admin 32 Response

Hi ar37,
There wouldn't be any import exemptions for goods brought in to the UK for a house that has been unlived in for more than 2 years.
There are however reliefs available for the materials and installation of materials in to a residential property unlived in for 2 or more years by a contractor.
Please see the guidelines below:
Reduced rating the renovation or alteration of empty residential premises
There is also a DIY scheme available to recover VAT on goods purchased for a residential property but only for a property which has not been lived in for more than 10 years.
Please see below:
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.

Hi,
There has been changes to the VAT liability of education provided by private education providers.
Please see the guidance below:
Charging and reclaiming VAT on goods and services related to private school fees
If a school is hiring out sporting facilitoiies please see the guidelines below regarding the VAT position:
Land and property (VAT Notice 742)
Thank you.

Hi,
If you are the director of a limited company and the limited company perform work on your property which has been unlived in for 2 or more years then you can benefit from the 5% if the conditions are met as below:
Reduced rating the renovation or alteration of empty residential premises
Thank you.

Hi,
There were new rules brought in in 2021 to deal with VAT being accounted for on imports of goods in to the UK below a value of £135.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
However this does not apply to excise goods so we would expect VAT to be charged on the import of the goods in to the UK.
You may want to speak to the German supplier regarding them charging you VAT and also to our International Trade Team.
Please see below:
Imports and exports: general enquiries
Thank you.

Hi,
Unfortunately we wouldn't be able to provide a definitive answer as to what qualifies as a digital supply.
If after consulting the guidance you are not satisfied that it provides an answer for your particular case then you can  request a VAT Clearance.
Find out about the Non-Statutory Clearance Service
Thank you.

Hi,
Can you please clarify your question.
Are you looking to authorise clients in order to complete MTD returns for your client or are you looking to register your clients for VAT?
Thank you.

Hi,
Please contact our International Trade Team as below:
Imports and exports: general enquiries
Thank you.

Hi Junfeng,
Can you confirm if the value of the goods are above or below £135?
Thank you.

Hi,
Sorry you are having this issue with your VAT registration Certificate.
If the business has only an address overseas then this address is the only address where we can send this and unfortunately you will be unable to see it online.
Please contact our VAT team so that we can liaise with our Registration Team to resolve this for you as quickly as possible.
Please see below:
VAT: general enquiries
Thank you.

Hi,
Yes, this counts as a loss for CGT purposes.
Thank you.