HMRC Admin 19 Response
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RE: CGT on sale of deceased's property during administration of estate
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RE: Charging VAT on AirBNB
Hi,
Please refer to section 5 of VAT notice 709/3 below. This would be treated as holiday accomodation.
Holiday homes
Thank you. -
RE: VAT Threshold and providing services for overseas businesses
Hi,
This is likely to be seen as a digital service so would follow the rules for digital services. You can see the guidance here:
VAT rules for supplies of digital services to consumers
Thank you. -
RE: Youtube income Raju
Hi,
Once you register for VAT, we will generate your return obligations based on periods you select. You could not charge UK VAT is it is not appropriate to charge this. Please refer to notice 741A Section 3 and 6 below:
B2C supplies of digital services
Thank you. -
RE: Youtube income Raju
Hi,
Please refer to the following guidance under section VAT accounting options for UK businesses supplying digital services to consumers in the EU:
VAT accounting options for UK businesses supplying digital services to consumers in the EU
If you are dealing with businesses please refer to 741A section 6 below:
The place of supply rules for services
Thank you. -
RE: Reclaiming VAT as a business expense on O2 Phone bill
Hi,
To claim input tax you will need an invoice showing a VAT charge. Please refer to notice 700 sections 10.4.1 and 19.5.1 here:
Introduction to input tax
Further Guidance on HMRC discretion can be found here:
VIT31200 - How to treat input tax: alternative evidence for claiming input tax
Thank you. -
RE: Self Assessment Software and Flat Rate VAT
Hi,
We would not be able to provide any advice on third party software or recommend any.
Thank you. -
RE: First-Time Buyer: Renting to Offset Housing Costs
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RE: Switching back to filing taxes myself after agent authorisation
Hi,
You should be able to file your Self Assessment return through your personal tax account following the end of the 2024 to 2025 tax year. If the option to file is not present, or you require any assistance, please contact our Self Assessment team for advice.
Self Assessment: general enquiries
Thank you. -
RE: Should we claim higher rate tax payer pension relief on salary sacrifice pension?