HMRC Admin 18 Response

Hi,
Please refer to:
Capital Gains Tax: what you pay it on, rates and allowances
Thank you.

Hi,
Yes that is correct you would pay VAT on the materials you purchase and this would be reclaimed on your VAT return submit to the normal input tax rules in notice 700 sections 10-13:
VAT guide (VAT Notice 700) 
For information regarding installations of energy saving materials please refer to notice 708/6 here:
Energy-saving materials and heating equipment (VAT Notice 708/6)
Thank you.

Hi,
Hello if you have done an update of bank details, the timescale would be 72hrs, but if the system picks up any errors on the data submitted then this will go onto a work list. I don't know the current timescale, if this has gone further than the timescale you can contact the Vat helpline 0300 200 3700 they can progress chase this for you. 
Thank you.

Hi,
A credit note would only be required if the charge of the supply goods/services is incorrect ie wrong rate of VAT charged. As this is not the case and nothing stating in our guidance, then amending and re-issuing would be exceptable as long as it is clear on the invoice and in your records:
VAT guide (VAT Notice 700)
Thank you.

Hi,
Hello if the VAT charged is UK then as long as meets the normal input rules then this can be recoverd on your UK Vat return. See link below:
10. Introduction to input tax
Thank you.

Hi,
I would suggest to speak to the DIY helpline on 0300 322 7073 as they will be able to explain why this is not exceptable evidence, unable to help on this forum.
Thank you.  

Hi,
Hello as previously advised to contact Annual Accounting to check what period dates are now open, as maybe an issue with your software.
Thank you.

Hi,
Hello if this is an expense in furtherance to the supply your cllient is making then VAT would be applied to the total of thier supplies, it would only be a disbursement if your client was paying but customer was using and enjoying the accommodation refer to notice 700 sec 25.1:
25. Supplies made by or through agents: other situations, any expensed incurred by you client that is part of the supply would have VAT applied. 
Thank you.

Hi, 
I’m sorry but we only appear to have part of your question here. Please can you resubmit the full query so we can look into this further for you.
Thank you.

 Hi,
The VAT guide notice 700 sections 10-13 provide the conditions that must be met in order for a business to reclaim vat as input tax.
VAT guide (VAT Notice 700)
section10 and section 19.5 describes what is acceptable evidence of input tax:
VAT guide (VAT Notice 700)evidence-of-input-tax. Further guidance can also be read in the VAT manual:
VAT Input Tax
If a receipt is in an employees name you would need to be able to show an officer checking the claim whether it still meets the conditions detailed in the guidance above to be claimed.
Thank you.