HMRC Admin 21 Response

Hi Jamesf76,
If your supply is to the UK company then this transaction will attract VAT as your customer is in the UK.
However if your supply is to the overseas company and the UK company is only acting as an agent and charging you a commission for their services then your supply would normally be Outside The Scope of VAT based on the Place of Supply Rules.
Please see the links below:
6. The place of supply rules for services
22. Supplies made by or through agents
23. Invoicing arrangement for supplies made by or through agents.
Thank you.

Hi Rahul2024 prajapati,
Can you please contact us regarding your account as we can confirm the date of your Registration, which dates your first return will cover and whether there are any late Registration penalties on your account.
Please see the link below:
VAT: general enquiries
In order to an judge whether you will need to charge VAT on your services you need to confirm whether you are a UK established business or not as this will determine the Place of Supply of your services.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Have a good look at this guidance and then post the query again on the forum so that we can help determine the Place of Supply of your services.
Thank you.

Hi Larysa,
If the company buys and sells houses then this will be an exempt supply for VAT purposes.
This will mean that the company will not be required or be able to register for VAT as the company will not be making taxable supplies.
If the properties have been empty for more than 10 years before the work starts or if the company is converting non residential property to residential property then the subsequent sales wil be taxable supplies ans so then there would be a requirement for VAT registration.
Please see the guidance below:
3. The liability of a supply of land
5. Zero rating the sale of, or long lease in, non-residential buildings converted to residential use
Thank you.

Hi Laura,
If you are converting 2 flats in to one dwelling then you can benefit from the reduced rate of VAT for the majority of the work.
Please see the guidance below:
7. Reduced rating the conversion of premises to a different residential use
It would be for the suppliers who do the work to charge you the 5% VAT where appropriate to the work carried out as unforunately you would not be able to claim any VAT from HMRC.
There is a DIY Scheme which HMRC operates but this is only for building a new dwelling from scratch or for convering non residential properties in to residential dwellings.
Please see the guidance below:
Claim a VAT refund for a new home or charity building if you're a DIY housebuilder.
Thank you.

Hi Mike,
There is only a requirement to register for VAT if your taxable turnover breaches the current £90K threshold.
If you sell goods overseas and these goods are never in the UK then these supplies will be Outside The Scope of UK VAT and will therefore not go towards your turnover for VAT Registration purposes.
Thank you.

Hi Richard98765 Cort,
Please see the guidance below regarding the type of work than can benefit from the reduced rate of VAT in relation to renovation work and the conditions which need to be met:
8. Reduced rating the renovation or alteration of empty residential premises.
Thank you.

Hi Trevor,
If you make taxable supplies and you are trading below the VAT Registration threshold you can register for VAT voluntarily.
Please see the guidance below:
3. Working out whether you need to register.
Thank you.

Hi Dazed_and_confused,
The procedure for making a claim to other member states has not changed.
Please see below:
How to claim a refund of VAT paid in an EU member state.
Can you confirm how you have raised this service issue and whether you have received any progress on this request yet?
Thank you.

Hi Luke,
If the entities are completely separate then you can treat them separately for VAT purposes.
However you do need to be very careful regarding potentially deemed artificial separation of entities.
Please see the guidance below:
Statement of Practice 4 (1983)
Thank you.

Hi Nat1976 Farr,
You can use the gov.uk website to amend company car details.
We do receive the information directly from the employer, but if you wish to ensure that it is updated as soon as possible, you can do so yourself. It would then be pro-rata'd in your tax code.
Check or update your company car tax.
Thank you.