HMRC Admin 21 Response

Hi Stefano,
In order for the goods to benefit from the reduced rate of VAT they would need to be classed as building materials.
Please see the guidance below:
13. The VAT meaning of ‘building materials’.
Thank you.

Hi,
Please contact our Helpline as below:
VAT: general enquires.
Thank you.

Hi crimsonsun,
If you believe that a business is charging you VAT where it should not be charged then it would become a third party dispute between yourself and the supplier.
I would recommend asking them to refer to the guidance on our website that would confirm that their supply is being treated correctly for VAT purposes
Please see the rules regarding the charging of VAT on agent supplies:
22. Supplies made by or through agents.
Thank you.

Hi Paolo,
In order to register for VAT then we would always need to be satisfied that you are making taxable supplies in the UK.
Please see the guidance below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
The Place of supply rules determine whether a UK supplier would need to charge an overseas company VAT on their services.
If the services provided fall under the General Rule then their supplies would be Outside The Scope of UK VAT and no VAT charged to you.
Please see below:
Place of supply of services (VAT Notice 741A).
If the services purchased do not come under the General Rule then VAT would normally have to be charged to an overseas company.
Please see the same link, sections 7-10.
If you make taxable supplies in the UK then you will be required to register for VAT as an overseas trader and you will be able to recover the VAT as your inut tax subject to the conditions below:
10. Introduction to input tax.
If there is no entitlement to register for VAT in the UK and you incur VAT correctly charged in the UK please see the following guidance:
Refunds of UK VAT for non-UK businesses (VAT Notice 723A).
Thank you.

Hi,
Yes you are correct.
If it is a refurbishment with no external works it does not need planning permission. It would need 10 year evidence and some form of completion evidence. There would be no Completion Certificate, so any of the alternatives are acceptable.
Thank you.

Hi Matthew,
You would need to contact the authorities in Spain to clarify any import VAT charges.
If goods are imported in to the UK for testing purposes and then reexported the UK does operate a relief from VAT/duty for this and so there may be similar reliefs in Spain.
Thank you.

Hi Mrahman78.
Please follow these steps:
Step 1: Sign into the HMRC website
Log in to your Government Gateway account with your username and password.
Step 2: Select view your VAT account
Once you have logged in, click on the option to ‘View your VAT account.’
Step 3: Select view your VAT certificate
Under the ‘Manage your VAT’ section, click on ‘View your VAT certificate.
If you have any issues please contact our Helpline and we can send you a letter confirming your VAT registration details:
VAT: general enquiries.
Thank you.

Hi philip,
Can you confirm if the value of the goods are above or below £135.
Thank you.

Hi KazMax,
Please contact our International Trade Team who can help you with this:
Imports and exports: general enquiries.
Thank you.

Hi,
If you are providing consultancy work to this organisation and it is deemed as a B to C supply then the following guidance would be followed and the supply should be Outside The Scope Of UK VAT:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK.
Thank you.