HMRC Admin 21 Response
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RE: Pay vat twice?
Hi,
If the VAT for the supplies has been paid and accounted for on your VAT return for your old company then the VAT has been properly accounted for and therefore does not need to be paid a second time.
Thank you. -
RE: I have my own company but a client can only pay me as an individual
Hi,
If you are invoicing in your own name and not in the name of your VAT registered business then it is you as the sole trader who is making the supply to your customer.
You can therefore not record the details of the supply on your VAT registered company VAT return and the payments shouldn't be paid in to your company bank account as you as an individual have made the supply.
Please also see the guidance below:
Statement of Practice 4 (1983).
Thank you. -
RE: Northern Ireland company uk vat online unable to submit registration
Hi Grace LL,
I am sorry that this is preventing you from registering for VAT.
Can you please report this issue via the ' get help with this page link' so that the digital team can look in to this for you.
You cannot access the service from this page.
Thank you. -
RE: Recover VAT after VAT cancellation
Hi luis,
You can use the form below to request a repayment of this VAT:
Reclaim or claim VAT relief when you cancel your VAT registration.
Thank you. -
RE: EE Invoices
Hi,
Legally a VAT registered business needs to issue a VAT invoice to another VAT registered business if requested
Please see the guidance below:
16. VAT invoices.
Thank you. -
RE: Vat for SPV company
Hi,
The rental income from a residential property would normally be an exempt supply and so there would be no requirement to register for VAT.
Please see the guidance below:
3. The liability of a supply of land
3. Working out whether you need to register
However, if it is classed as holiday accommodation then this would be standard rated.
Please see below:
5. Holiday homes.
Thank you. -
RE: VAT zero on safety boots
Hi Cargo4689,
If the goods fall under the category below then the liability would be zero VAT and so the importation of them should not attract any VAT:
2. Protective boots and helmets for industrial use.
Thank you. -
RE: VAT threshold and pension contributions
Hi,
If you are making taxable supplies then the key element is what constitutes your taxable turnover and what constitutes consideration for your supply
Please see the guidance below:
VATREG02300 - Basic principles of registration: meaning of taxable turnover
VATSC05100 - Consideration: Definition of consideration
Thank you. -
RE: Address to register as sole trader on a narrowboat
Hi,
I am sorry for the inconvenience you have experienced in trying to register here.
Please contact us by webchat, phone, or post, via Self Assessment: general enquiries, and we should be able to finalise your registration.
Thank you. -
RE: Rental income for unequal shares - not married
Hi,
As transfer part of the property, this will be seen as a disposal and as such Capital Gains will be due - .
With regards to the rental income received, you can still be classed as the beneficial owner of all the rental but you need to submit a declaration of trust to show the split.
This also applies to the property owned with your partner.
Thank you.