HMRC Admin 21 Response

Hi Amazo,
Please see the guidance below to assist you in determining if your client is a 'Non Established Taxable Person':
9. Non-established-taxable-persons (NETPs) — basic information
Thank you.

Hi RobertR78
If you provide IT services to a business which belongs overseas then this would normally be Outside The Scope of UK VAT .
The Place of supply rules determine where a supply is deemed to take place and so if you as a UK supplier performs these kind of services to a business which belongs overseas then it woulf be Outside The Scope of VAT.
Please see the guidance below:
6. The place of supply rules for services
Thank you.

Hi Zac,
Hi.That would be correct.The supply would count towards your taxable turnover.
Thank you.

Hi Jazzman24Porter,
We can only confirm that if you are VAT registered then you must charge VAT on your sale.
HMRC can't dictate or comment on the amount on which the VAT is to be charged.
We also can't comment on how the marketplace deals with these sales and whether the final price is VAT inclusive or VAT exclusive.
Thank you.

Hi Bethan,
Hi.If your accountant backdates your registration then you will be liable to account for VAT from that date.
You will also be able to reclaim input tax on goods/services from date that and prior to VAT registration subject to the criteria below:
11. Input tax when VAT paid on goods and services received before VAT registration
Thank you.

Hi Matt,
Hi.You don't have to inform us that you will be using the limited cost trader sector.
Your default sector and 12% will remain the same but if you have to use the 16.5% on a particular period then you calculate it on that basis but you don't need to inform us.
Please see the guidance below:
4. Determining your flat rate percentage
tHANK YOU.

Hi samuelkfp2000,
Thank you for your question.  For further information about expenses and where to include them on your return, please refer to the UK property notes help sheet, which can be found on our website at Self Assessment: UK property (SA105)
Thank you.

Hi massi,
Thank you for your question. I would advise you that you will not be able to  claim any Foreign Tax Credit Relief (FTCR) as the actual UK tax due on your foreign rental income is NIL. You would therefore claim the FTCR as a deduction against the same foreign rental income. This will effectively give you a credit for the foreign tax paid and will also give you a larger loss to carry forward to the next tax year. Please refer to the helpsheet HS263 for further guidance : Relief for foreign Tax Paid 2022 (HS263)
Thank you.

Hi Sascha,
Inheritance tax is only due on UK assets -How Inheritance Tax works: thresholds, rules and allowances
Thank you.