HMRC Admin 21 Response

Hi boston1,
We aim to process VAT repayments as a priority.
However we do need to carry out checks to make sure that the repayment is correct.
If the repayment is taking longer than it would normally take please contact us again and we can progress the repayment for you.
Please see the link below:
VAT: general enquiries.
Thank you.

Hi Laurie,
Please see the guidance below:
8. Reduced rating the renovation or alteration of empty residential premises.
Thank you.

Hi,
The new rules regarding the VAT charge on private education supplies should not effect the liability of the hire of land/property.
The hire of land is generally exempt from VAT unless the school has placed an Option To Tax on the property which would make it VATable although there are exceptions.
Please see the guidance below:
2. The scope of an option to tax.
3. Supplies not affected by an option to tax
3. The liability of a supply of land.
Thank you.

Hi sibrat,
If you are an eligible body providing education then your supplies would normally be exempt from VAT.
Please see the guidance below:
4. Eligible body status.
However if you are providing digital services to a UK customer then this will be a vatable supply at 20%.
Please se the guidance below:
Place of supply of educational services.
The place of supply of digital services.
Thank you.

Hi,
The guidance states:
Consignments of goods with a value of £135 or less that are outside:
The UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale.
The UK and EU and sold directly to customers (not through an online marketplace) in Northern Ireland will have import VAT charged.
Thank you.

Hi sammoss1991,
Please see the following guidance:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
If you meet this particular guidance then the Place of Supply will be where the customer belongs and not where the service takes place.
Thank you.

Hi Emmetartist,
Can you please confirm you have a UK company which is incorporated at Company House.
Thank you.

Hi Angela,
Please speak to our Helpline as below:
VAT: general enquiries.
Thank you.

Hi,
You can elect to split the ownership in an unequal share.  
That can be 100/0 or 99/1 or any other permutation.
Please have a look at the guidance on private residence relief on helpsheet HM283: HS283 Private Residence Relief (2024).
We cannot comment on scenarios. 
Please refer to: Joint property ownership.
Thank you.

Hi,
As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes.  This will cover the value of any remaining pension funds that they held and most death benefits payable to beneficiaries.  
Pension Scheme Administrators will become liable for reporting and paying any Inheritance Tax due on pensions to HMRC.
 If you are concerned about how these changes will impact you personally, you should speak to your financial adviser or pension scheme, but further guidance and legislation will be published in good time before 6 April 2027.
Thank you.