HMRC Admin 19 Response
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RE: Claiming tax relief on pension contributions and charitable donations
Hi,
Yes, the details can be provided in a single letter.
Thank you. -
RE: Offshore Matter Disclosure: Foreign Tax Credit Relief field
Hi,
You can see guidance here:
Relief for foreign tax paid (Self Assessment helpsheet HS263)
Thank you. -
RE: VAT Notice 708 and House Restoration
Hi,
If you are renovating an existing dwelling, only where you meet the criteria to submit a DIY claim as per VAT431C would you be able to reclaim VAT on building materials you purchase yourself. For this the property must have been empty for 10 years of more before the work started. Guidance on this can be seen here:
VAT refunds for conversions if you’re a DIY housebuilder
Thank you. -
RE: VAT Registration when earnings are from USA
Hi,
Please see the guidance below:
The place of supply rules for services
If you are supplying these services to a client overseas then your supplies should be outside the scope of VAT and hence there will be no requirement to register for VAT regardless of turnover.
You may want to contact the Self Assessment eam regarding the completion of the form and whether you can detail on the form that your turnover is outside the scope of VAT.
Self Assessment: general enquiries
Thank you. -
RE: VAT relief on house restoration
Hi Ricardo Hudson,
If you are converting a non residential property in to a residential property to live in or are renovating a residential property which has not been lived in for 10 years or more then there is a DIY repaymennt scheme which you can use to reclaim the VAT incurred. You can see guidance here:
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you -
RE: VAT refund delay
Hi,
We are aware of an IT issue that has prevented a number of VAT returns submitted on 7 December 2024 from being accepted on to customer's VAT accounts.
If you have been impacted by this issue, your business tax account will show the return as due on and received on 7 December 2024, but with a penalty or penalty points applied.
We are currently taking action to correct the issue and complete these returns in the system.
We will remove any penalties or penalty points incorrectly applied as a result of this issue. You do not need to contact HMRC, or take any further action.
Thank you. -
RE: VAT QuickFile submission error messages - double submission
Hi,
We are aware of an IT issue that has prevented a number of VAT returns submitted on 7 December 2024 from being accepted on to customer,s VAT accounts.
If you have been impacted by this issue, your business tax account will show the return as due on and received on 7 December 2024, but with a penalty or penalty points applied.
We are currently taking action to correct the issue and complete these returns in the system.
We will remove any penalties or penalty points incorrectly applied as a result of this issue. You do not need to contact HMRC, or take any further action.
Thank you. -
RE: VAT Cheque cancelled by HMRC
Hi,
Please contact our VAT urgently so that we can resolve this for you.
VAT: general enquiries
Thank you. -
RE: VAT on Reward based donations via Kickstarter
Hi,
The time of supply rules determine when a taxable supply is being made and this would have to be considered when determining when the company should have become VAT registered. Please see below:
Time of supply (tax point) rules
The requirement to register for VAT is based upon the taxable supplies made in a rolling 12 month period. Please see the guidance here:
Working out whether you need to register
If the registration was required prior to the date when you have registered for VAT in 2024 then you would need to write in to request the date of registration be changed. This would need to be done by writing to the following address:
BT VAT,
HMRC,
BX9 1WR
Thank you. -
RE: VAT Registration Process for Foreign Nationals with a NETP Business
Hi,
Please see the guidance here:
Non-established taxable persons — basic information
Register for VAT
Thank you.