HMRC Admin 21 Response

Hi,
The calculationis correct. The unused relief for 2021/22 has dropped off. Any unused allowances are carried over for up to 3 years.
Thank you.

Hi xianbaby,
If you cannot use the online service, you will need to register for self assessment to file a tax return - 
Capital Gains Tax: what you pay it on, rates and allowances.
Thank you.
 

Hi David,
No.  
Your late parents estate would be taxable under Maltese law, with any tax payable by the estate in Malta, as that is where they were resident.
Once the estate is finalised, any distributions from the estate to UK beneficiaries would not not taxable in the UK.  
Any interest / dividends that arises from the UK beneficiaries share of the estate would be taxable and would need to be declared by the UK beneficiary.
Thank you.

Hi,
We can only point you in the direction of the guidance (Lifetime ISA) in this forum, so that you can review it and make an informed decision.
We cannot provide you with a legal definition, only point you to the legislation, which you already have.  
A legal difinition would need to be provided by a profession such as a lawyer/solicitor etc.
Thank you.

Hi.
Thank you for your enquiry.
The current timescale for the department who will process your application is 9 weeks.
They are currently working on post received on 17/09/2024. If you have not received a reply by 6 December 2024, you can contact the National Insurance helpline to check the status of your application using the reference number provided.
Thank you.

Hi hanecom,
I am sorry you are having such a problem with this.
We do need to urgently refer this over to our Variations Department to confirm why the request was refused and for them to resolve the problem so please speak with our Helpline on 0300 200 3700 so that we can complete the referral needed to resolve this.
Thank you.

Hi Nicholas,
In full Rule 2 states:
You can reduce rate your services of the refurbishment or alterations to a ‘single household dwelling’ where all the following conditions are met:
The 2 years immediately before the occupier acquired the dwelling it had not been lived in.
No renovation or alteration had been carried out in the 2 years before the occupier acquired the dwelling (you can ignore minor works that were necessary to keep the dwelling dry and secure).
Your services are supplied to the occupier ― so if you are a subcontractor you must standard rate your work.
Your services take place within 1 year of the occupier acquiring the dwelling.
This rule only applies to single household dwellings and so if you do move in before the work starts on the property then the work can be subject to the 5% relief and you will need to satisfy the contractor that the above bullet points have been met.
Thank you.

Hi atom,
The guidance is from section 12 of Notice 741a:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
This guidance predates the UK leaving the EU and so there shouldn't be a conflict between UK law and EU law.
As long as the supply is not digital in nature then there should not be a requirement to register for VAT in the member states where your customers belong or to register for MOSS in the EU.
Thank you.

Hi bk-forum2024,
I am sorry you have not received any help.
If you try calling our Helpline again on 0300 200 2700 and explain that the address has been changed without your consent and that a VAT return has also been submitted without your consent and we will do an urgent referral over to our fraud department.
Thank you.

Hi Bizziel,
In response to your questions:
1) Reverse charge would apply here.
2)Reverse charge would apply here.
3) This would not be reverse charge as the Place of Supply of passenger transport would be where it is carried out so would be subject to local taxes.
4) This would not be reverse charge as the Place of Supply of passenger transport would be where it is carried out so would be subject to VAT in the member state where supplied.
5)  If the training course is deemed as Business to Business then this should be reverse charge.
6) If the training course is deemed as Business to Business and is not an admission to an event then this will be subject to reverse charge.
Please see the guidance below:
5. Reverse charge
9. Services supplied ‘where performed'.
Thank you.