HMRC Admin 8 Response
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RE: VAT on goods exported from the UK Notice 703
Hi,
The guidance does state the following:
Supplies through the BFPO service to British forces personnel based outside the VAT territory of the UK are eligible for zero rating provided that the supplier makes a customs declaration and holds:
a written order from the member of the forces confirming that they are based outside the UK
sufficient information confirming that the BFPO number is outside the VAT territory of the UK (the list of numbers is available at the British Forces Post Office)
evidence of delivery to the BFPO depot in the UK
Supplies to service personnel based outside the UK may also be eligible for zero rating under the normal export rules.
Proof of export for zero rating in specific circumstances
Thank you. -
RE: HMRC acknowledgement of Form 17 / Declaration of Trust receipt
Hi,
You can find out when you can expect to receive a reply form HMRC here:
Check when you can expect a reply from HMRC
Thank you -
RE: £1000 Trading Income Allowance
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RE: Empty property allowable expenses
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RE: Building a home office
Hi,
Please see guidance here:
BIM46901 - Specific deductions: repairs and renewals: overview
Thank you. -
RE: Repairs to rental property vs replacement of domestic item
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RE: Reinstatement after fire deduct expense CGT
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RE: Tax return for foreign REIT distribution (capital component)
Hi,
UK-REITS and NON UK REITS are vehicles that allows an investor to obtain broadly similar returns from their investment, as they would have, had they invested directly in property.
In the hands of the shareholder, the profits paid out are known as property income distributions or dividends (PIDs) and are taxable in the same way as profits of a UK property rental business.
Where Non UK REITs are distributed, the profits and foreign tax deducted are declared in the foreign sections under 'income from land and property abroad', where a foreign tax credit can be claimed.
They are not taxed as dividends, but as property income.
Foreign tax credit relief is restriced in a similar way to dividends.
Thank you. -
RE: US Tax Payment for days worked in the US with a UK income
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RE: Claim Travel and accommodation through SA for a course?
Hi,
As your employer has paid for all the work related costs then all other costs are personal and no relief is due as they do not meet the wholly necessarily and inclusively in the performance of your duties rule.
Thank you.