HMRC Admin 8 Response

Hi,
As joint owners who are not married, you have the option to write up a valid declaration of trust outlining split of rental income and expenses if you wish.
If your son does not take any portion of the rental income, he would not have to complete the SA105 UK property page, however, other criteria may be met so Self-Assessment may still be a requirement.
Please refer to the Self-Assessment criteria tool for more information:  
Check if you need to send a Self Assessment tax return.
Thank you.

Hi,
Regarding group relief so long as the standard rules are met the ownership structure of shares may be direct, indirect or a mixture as outlined by legislation discussed in HMRC's online manuals:
CTM80151 and CTM80155.
More directly, the following legislation advises that direct, indirect or a mixture are permitted:
Corporation Tax Act 2010 
Thank you.

Hi,
We can't provide definitive guidance but please see the following guidance:
Goods eligible for zero rating
Thank you.

Hi.Y
Please wait for the VAT number to be produced and you will be provided with information regarding your first VAT return to submit.
Thank you.

Hi.
Unfortunately there isn't a contact number for the Registrations Team.
Please would you correspond with them again by email at:
vrs.newregistrations@hmrc.gov.uk
Thank you.

Hi.
As per section 3.4 the reduced rate of VAT will apply to the following:
The reduced rate applies to the installation, repair and maintenance of renewable source heating systems.
This means space or water heating systems which use energy from:
renewable sources, including solar, wind and hydroelectric power
near renewable sources, including ground and air heat
These services only pertain to grant funded work.
If the relief is also available as per section 2 then the work can be zero rated.
Thsnk you.

Hi,
If you have an intention to trade and you can show evidence for this then you have an entitlement to register for VAT.
You are allowed to reclaim VAT on set up costs prior to registering for VAT.
Please see below:
Input tax when VAT paid on goods and services received before VAT registration
VATREG21550
If you register for VAT then you must account for VAT on all of your taxable supplies and keep records and accounts to back up your VAT returns.
Record keeping (VAT Notice 700/21)
Thank you.

Hi,
The current threshold for VAT is £90K and so I am assuming that you have registered for VAT voluntarily.
As you are now VAT registered there is an obligation to account for VAT from your date of Registration and submit any returns that we have produced.
If you have not sent in any VAT returns then we would have sent out assessments to you but these will be withdrawn once we receive your returns.
If you need help with your account or submitting tour VAT returns then please contact our Helpline:
VAT: general enquiries
If you are trading under the VAT registration threshold then you can choose to deregister from VAT but you can't do this retrospectively.
Please see below:
You’re registered because you make taxable supplies in the UK
Thank you.

Hi,
If you have an intention to trade and you can show evidence for this then you have an entitlement to register for VAT.
You are allowed to reclaim VAT on set up costs prior to registering for VAT and so we would expect that your first VAT return would be a repayment.
Please see below:
Input tax when VAT paid on goods and services received before VAT registration
Working out whether you need to register
Thank you.

Hi,
Please call our Helpline as below:
VAT: general enquiries
Thank you.