HMRC Admin 21 Response

Hi Reina,
Hi.The £90K threshold is only relevant to businesses who are established in the UK.
If you are an overseas business and classed as a Non Established Taxable person then the Registration threshold doesn't apply and so you would become liable from the first taxable supply made in the UK.
If you are selling digital services to individuals in the UK then you would become liable to VAT registration immediately as this would constitute a taxable supply
Please see the guidance below:
9. Non-established taxable persons — basic information
The place of supply of digital services
Thank you.

Hi Dan Rhodes,
The main condition for treating VAT as input tax is that the VAT incurred is in the course of the business and is in relation to the making of taxable supplies.
An option to tax on a property results in taxable supplies being made in connection with the property and so would then allow VAT on purchases to be treated as input tax.
However if you as the tenant are using the property as an office for example from which you are running your business and making taxable supplies then you can recover VAT as input tax in relation to the property.
Please see condions again for the recover of input tax:
10. Introduction to input tax
Thank you.

Hi Deirdre,
If  you have incurred VAT on a purchase then you can treat the VAT as input tax if the VAT has been incurred in the course of your business and with the intention of making taxable supplies.
Please see the guidance below:
10. Introduction to input tax.
Thank you.

Hi hoganma,
As long as all conditions are met as below and the building has been unoccupied for 2 years and you can provide evidence of this then the builder should be able to charge their work at the reduced rate of VAT:
Please see below:
8. Reduced rating the renovation or alteration of empty residential premises
Thank you.

Hi w.sova.w,
If you are an overseas business and don't have either a business establishment or fixed establishemt in the UK then you shoul be classed as a NETP.
Please see below for the definition of a NETP:
9. Non-established taxable persons — basic information
It does appear that HMRC holds incorrect details for your company so could you please inform us in writing of the correct entity of the business and the correct Principal Place of Business so that we can make the necessary changes.
Please complete a VAT 484 as below:
If you’re unable to change your details online - (use form VAT484).
Thank you.

Hi Riccardo Ib,
As per the guidance below the supplier cannot treat a supply of goods as an indirect export if they are purchased by a UK resident or visitor for their personal (non-commercial) use:
VAT on goods exported from the UK (VAT Notice 703)
If the goods are sent by the supplier to a destination outside the UK, however and the supplier is responsible either for arranging the transport yourself or appointing a freight agent then they should charge you at the zero rate as a direct export.
If you are classed as a diplomat then a supplier can zero rate the supply to you if the goods are delivered to the FCDO or FCDOS (formerly the FCO, FCOS and Department for International Development) for export through diplomatic channels within 3 months of the time of supply.
Thank you.

Hi Hayley,
I have checked the previous link and it is now working, apologies for any inconvenience.
Please also try: CG64485 - Private residence relief: only or main residence: two or more residences: right of nomination
Thank you.

Hi Wing Sze Tse,
If your your rental income for the tax year exceeds £10,000.00 (i.e., before allowable expenses), or your rental profit for the tax year exceeds £2,500.00 (i.e., after allowable expenses) then you are required to register for Self Assessment and send a Self Assessment tax return to report your income and pay any tax that may be due.  You should register before the 5th October following the end of the tax year.
To register, please visit: Check how to register for Self Assessment
If your income / profit falls below the limits mentioned above, you can report your rental income to HMRC in writing without completing a Self Assessment return.
The address to write to is:
Pay as You Earn and Self Assessment,
HM Revenue and Customs,
BX9 1AS.
If you write to us, please provide details of your total rental income, and a list of any allowable expenses you have claimed when calculating your profit. 
For help calculating your taxable profit, please visit www.gov.uk and search for ‘Work out your rental income when you let property’. 
Thank you.

Hi harvshow B,
Thank you for your question.
Most types of trusts now need to be registered with HMRC via the Trust Registration Service. You can find guidance on the registration requirements and how to register at: Register a trust as a trustee.
If both entitlement to the income and the property are in unequal shares, a Form 17 election can be made to allow profits or losses to be split according to their actual share of ownership in the property.
For further information, please see: Declare beneficial interests in joint property and income.
Thank you.

Hi Jeremy,
You are able to pay more into your pension than the pension threshold.  All that happens is that the amount above the threshold does not qualify for tax relief and is declared in a self assessment tax return, where the tax payable on the excess is calculated.  Your pension provider may agree to pay the tax due out of your pension pot.  If not, you have to pay the tax.  As your pension provider will not claim tax relief, you would need to claim this in your tax return, using box 2 on page TR4 of SA100.
Thank you.