HMRC Admin 13 Response

Hi IrinaPimenovalUK,
This forum is intended for general queries and aims to facilitate self-service. We cannot provide specific advice tailored to individual circumstances.
HMRC cannot advise on your residence status either, as it is for you to determine, based on the guidance available at: Tax on foreign income: Overview.
For further assistance, please consult an accountant, tax agent, or seek professional advice.
Thank you.

Hi ryanaccountsability,
This issue is complex, and considering the varied ways in which the control of a company can be defined under S450 CTA2010, Corporation Tax Act 2010 (legislation.gov.uk), it is not suitable for this forum. 
This forum is for general queries only and aims to facilitate self-service. We cannot provide specific advice tailored to individual circumstances. 
The number of associated companies should be determined by the company and discussed with the company accountant, tax agent or by seeking professional advice.
Further guidance is available at CTM60000 - Close companies: contents - HMRC internal manual.
Thank you.

Hi Jess3759,
We are unable to provide specific advice tailored to individual circumstances on this forum. This platform is designated for general queries and aims to assist you in self-serving.
However, if you are not artificially separating the business to avoid VAT registration, this should not be a matter of concern. 
Please refer to the guidance regarding artificial separation at:
Statement of Practice 4 (1983)
Thank you.

Dear Paul Carroll,
NATO is not exempt from paying VAT outright. 
The Place of Supply rules determine whether VAT needs to be charged based on the location of your customer. 
Please refer to the guidance at:
Place of supply of services (VAT Notice 741A) Section 6
Thank you.

Hi Trevor Nunn,
As long as the conditions are met according to the following guidance, most of the work can benefit from the reduced rate of VAT. 
Please also refer to the evidence that can be provided to the builder:
Buildings and construction (VAT Notice 708) Section 8
There are special rules for the installation of energy-saving materials.
Please see guidance at:
Energy-saving materials and heating equipment (VAT Notice 708/6) Section 2
Thank you.

Hi Laurie,
If all the conditions outlined in Notice 708 section 8 are satisfied, the installation of the bathroom and kitchen can qualify for the reduced VAT rate.
However, for materials to benefit from this reduced rate, they must be classified as building materials, which excludes most electrical appliances.
Please refer to the guidance provided in Buildings and construction (VAT Notice 708) Section 13.
Thank you.
 

Hi Charlotte Flem,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum.
This forum is for general queries only and is intended to help you self-serve.
So in general terms from April 2017 the tax relief for finance costs on income from residential property was restricted to the basic rate of income tax (as you correctly stated, 20%).
This means you cannot deduct all of the finance cost for mortgage interest from the property income but instead will receive a basic rate tax deduction from it.
Your whole income would need to be considered to calculate tax due but based on the information provided it would be likely there would be tax to pay.
Guidance is available at:
Tax relief for residential landlords: how it's worked out
Work out your rental income when you let property
Thank you.

Hi macktheone,
As per our terms and conditions HMRC is unable to provide specific or tailored advice through the Online Community Forums and cannot comment on any form of calculation, example or scenario as we may not be in possession of all the relevant information.    
The HMRC Customer Forum is for general queries only and is intended to help our customers self-serve. 
However you would need to be VAT registered as you are selling goods that are located overseas when supplied and if these goods are under £135 then there is an obligation to register for VAT and charge sales VAT to your end customer.
Please see the guidance at:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Customers with more complex enquiries often engage the services of a professional advisor or accountant and this may be something you wish to consider.  
Thank you.

Hi Claire Shrigley,
The issue lies between your company and your bank.
If the company's name is limited and HMRC issues a payable order, it would be issued in the name of the limited company. This could complicate cashing the order. 
For complete information on your responsibilities, please refer to:
Running a limited company: your responsibilities: Directors’ responsibilities
Thank you.