HMRC Admin 21 Response

Hi Amazo,
The rules regarding responsibity for accounting for output tax when a Non Established Business trades via a marketplace is clearly detailed in the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
HMRC do not instruct the marketplace as to whether a business is Non Established or not.
This would be decided by the marketplace after engaging with the customer and after providing any appropriate information required for them to make the informed decision.
Therefore it is essentially a third party dispute between the seller and the marketplace.
If you require further help please contact our online selling team at onlineselling.uk@hmrc.gov.uk.
Thank you.

Hi innachayka,
If the UK company are providing digital services to consumers overseas then these supplies would be Outside The Scope of UK VAT and therefore there will be no requirement to register for VAT.
If the supplies are made to consumers in the EU, however, there may be a requirement to register in the countries where these consumers belong or register for the Non-Union VAT MOSS.
Please see the infomation below:
The place of supply of digital services
Thank you.

Hi DsnDave Dsn,
Thank you for your query.
It is not currently possible to view historical or outstanding CIS payments online – although we are looking to address this though our new Making Tax Digital, Income Tax Self-Assessment (MTD ITSA) service – which is currently in development.
To get the information you want, you would need to contact us by telephone – details can be found here: Construction Industry Scheme: general enquiries.
Thank you.

Hi Ivan Sidarau,
You can use any of the exchange rates that apply for that tax year -  HMRC currency exchange average rates - GOV.UK (trade-tariff.service.gov.uk) 
Thank you.

Hi ahasuerus24,
Yes you can make a payment to your account which would minimize late payment penalties and interest charges Pay your Self Assessment tax bill.
Thank you.

Hi voyager2vibrantcello,
No this is not taxable and you dont declare it as interest.
Thank you.

Hi MichaelaR,
There is no need to declare it as long as you are still UK resident at the time of sale as no tax is due. You would need to check the laws of the country you are moving to in respect of the transfer and any potential tax implications.
Thank you.

Hi Clair,
If the payment due from your payment plan has not been taken then you will need to contact our Debt Management Department to review Payment problems.
Thank you.

Hi K Pang,
Please refer to guidance at HS321 Gains on foreign life insurance policies (2023).
Thank you.

Hi Tina,
You should write to HMRC to confirm the date your company ceased trading.  The address to send this to is :- Corporation Tax Services, HM Revenue and Customs, BX9 1AX.  You can use HMRC's free Corporation Tax online filing service provided your company meets the criteria for using this service.  More information on who can use the service can be found at Check if you can use the HMRC Corporation Tax online filing service.You should note that this service does not allow you to prepare your accounts and you will require a balanced set of company accounts to the date of cessation to allow you to use this service.  Filing your company tax return online is mandatory and you cannot send it to HMRC by post.
Thank you.