HMRC Admin 21 Response

Hi TomN_CCT,
These references would be posted to you, however if you not received them yet I suggest to contact us on 0300 200 3200 and we can reissue these. Please note we are not able to give these over the phone but we can send them again by post.
Thank you.

Hi Jonas,
These types of supplies would not fall under the Use and Enjoyment Rules as these are only for specific supplies.
Please see the guidance below:
13. Use and enjoyment
Please see our guidance as to what constitutes single/multiple supplies:
VATSC11113 - Supply: Single and multiple supplies: HMRC’s approach: The general approach
Thank you.

Hi andrewwb1,
If you are a club and you are making taxable supplies then you can register for VAT voluntarily if you are trading below the Registration threshold of VAT which is currently £90K.
If you are already trading above the threshold then there would be a requirement to register for VAT.
Please see the guidance below:
3. Working out whether you need to register.
If you are selling sports equipment to other clubs then this would be a taxable supply.As part of your VAT registration you may need to provide evidence of this in the form of purchase invoices/contracts etc.
If you are renting out a bar/function room then this would be an exempt supply.
However if you place an Option to tax on the property then you will then be required to charge VAT on the rent.
Please see below:
2. The scope of an option to tax.
Thank you.

Hi Anna,
If you rent out a commercial property then it would be exempt from VAT.
If you place an Option to tax on a commercial property, however you will then be required to charge VAT on the rent.
If you put an option to tax in place you can look at recovering VAT on the expenses incurred in relation to the property.
Please see the guidance below:
9.1 Rules on reclaiming input tax
2. The scope of an option to tax
Thank you.

Hi Daniel,
If you are having severe issues completing the application online then we do have a procedure for sending a VAT 1 application by post /email.
Please contact us on the link below:
VAT: general enquiries.
Thank you.

Hi rukkydidit,
We can re issue the repayment to your wife as a nominee, you will need to contact us to arrange cancellation of the cheque and provide your wifes information for the re issue.
Income Tax: general enquiries.
Thank you.

Hi George,
State pension is calculated on a weekly basis, to work out the taxable figure for 24/25 you would calculate the number of weeks from 18 August to 5 April and multiply this by the weekly rate.
Thank you.

Hi Ian,
The DWP will notify HMRC automatically within 7 days of your state pension starting so your tax records can be updated. If you have a PAYE source of income in the UK, your tax code will be amended and a new tax code issued. You can ensure your tax records are correct by logging into the personal tax account.Personal tax account: sign in or set up.
Thank you.

Hi Ross,
As you emailed the P45 to the employment agency they will hopefully use the previous pay and tax information on your final pay day with them. This means that you should not hand in the P45 from the company you were made redundant from to your new employer.
The employment agency should provide a P45 to you once they have made the final payment however if this does not happen quickly enough please complete a starter declaration form (P46) for your new employer. 
Thank you.

Hi Waqas,
As you are no longer in the UK there are various options to cash the cheque. You can post the cheque to your UK bank with a paying-in slip or present your cheque by taking a photograph, if you have a mobile app for your UK bank account. If the cheque cannot be submitted via your online banking you can ask your overseas bank if they can cash the cheque - you may have to pay the bank a fee.
Thank you.