HMRC Admin 21 Response

Hi Claire,
If work is carried out to a residential dwelling and the dwelling has been empty for 2 years or more then the majority of the work can be supplied at the reduced rate of VAT and the evidence, although not exaustive is as below:
8. Reduced rating the renovation or alteration of empty residential premises
The supplier of the work will need to be satisfied that the criteria is met so they will have to make a judgmenet about what reliable evidence they are happy to accept.
Thank you.

Hi,
When calculating the amount of VAT on the Flat Rate Scheme you have to apply your Flat Rate percentage against the gross value of your supplies.
If you are being charged for separate charges by Uber Eats then you would not deduct this from your box 6 figure as this is a supply to you.
Please see below:
6. Determining your flat rate turnover.
Thank you.

Hi Shelley,
You would only need to register for VAT in the UK if you are making taxable supplies over the Registration threshold.
Please see the guidance below:
3. Working out whether you need to register.
Thank you.

Hi,
It is diffucult to advise on the VAT treatment of your supplies which take place outside of the UK.
Please see the requirements for registering for VAT in the UK.
3. Working out whether you need to register
VAT is a UK and EU tax and so if you make supplies to customers outside the UK and EU then there would not be a requirement to register for VAT but you would need to contact these countries to confirm if there any other local taxes to pay.
If you are recharging a fee to your customers then the VAT would normally follow the main supply, however I would confirm this with the appropriate member state/EU MOSS guidance.
Thank you.

Hi,
If you backdate your VAT application to the date where the Registration threshold was breached then you will need to account for VAT from this time.
You can raise a VAT invoice from 1st March 2024 and the VAT registered business can recover this VAT as their input tax subject to the normal rules of input tax.
Thank you.

Hi,
The German state pension is now only taxable in Germany.
If you have already declared it in the UK you will need to amend your tax return. if you filed online, you can amend the 22/23 return yourself.
If by paper, you can send a letter tor HMRC to amend it. for 2022, it needs to be a letter. going forward, you do not include this income in your tax return.
Thank you.

Hi,
No these are 3 different categories and each has their own set of income and expenses. Freelance is self employment, the rental is foreign rental income and stock income is dividends and/or capital gains.
Thank you.

Hi,
You can check the archive for older dates -
https://webarchive.nationalarchives.gov.uk/ukgwa/20100202113554/http://www.hmrc.gov.uk/exrate/index.htm.
Thank you.