HMRC Admin 21 Response

Hi sibrat,
Yes I would agree with your conclusion.
From what you have stated you are not providing a digital service and therefore there would be no requirement to register for VAT as you are not making any UK taxable supplies.
Thank you.

Hi,
If the supply is a land related supply then the VAT would need to be charged if the land is in the UK and the customer is based overseas.
Please see below:
VATPOSS07600 - Land-related services: Examples of land-related services
The key bullet points are below:
Lease or hire of exhibition stand space, where the specific stand space is reserved by an individual exhibitor
But if a supply of exhibition stand space is made with the specific location of the stand allocated on arrival this would fall to be taxed where the exhibition takes place.
Please see:
VATPOSS08700 - Where performed services: exhibition services.
Thank you.

Hi,
Please see the guidance below:
6. The place of supply rules for services
The only where performed services where the Place of Supply would be where performed is for admission charges.
Please see below:
9. Services supplied ‘where performed’ 9.1 Introduction
Thank you.

Hi Aidan,
Thank you for your question,
I apologise for any confusion, but we are unable to accept Form 17 forms on-line.
You can print the form from our website, please see the information at:
 Declare beneficial interests in joint property and income.
Thank you.

Hi,
You should be able to put a reason for the late submission which are generally what drive the penalities.
Thank you.

Hi Pam,
No you are the employer is legally required to pay the statutory amount.
Thank you.

Hi,
If your staff were paid the several weeks in one payment then the information is correct unless you state they were entitled to the money in a previous period. If you paid them each week as normal then you will need to roll back your software and change the payment dates to show the correct dates of payment.
Thank you.

Hi,
Unfortunately no you would need to submit these amendments using your payroll software.
Thank you.

Hi,
Generally, BPR applies to businesses that are actively trading and do not focus mainly on holding investments or generating income from land or property. Most CICs engage in community-benefiting trading activities, which may help meet this requirement. However, HMRC assesses each case individually, so the specific nature of the CIC’s activities will be key. Asset Lock and Dividend Cap restrict a CIC’s ability to distribute profits and assets, which aligns with their community focus. For BPR, though, these restrictions are not direct disqualifiers but may influence the company’s market value, as you mentioned. 
I would advise you to consult with a tax advisor or specialist in BRP as the specifics of the CIC’s activities and structure may affect eligibility.
Thank you.
 

Hi,
Please refer to: Report and pay your Capital Gains Tax.
Thank you.