Getting started » What is the CAT position on author's royalties? How does it work? » Go to message
Hi

If you are supplying your services direct to Amazon it is likely that this will be subject to the business to business (b2B) general rule on place of supply for services.

This means that your supply to Amazon will be outside the scope of UK VAT. Amazon will account for any VAT due in their own Member State under the reverse charge rule, as I believe they are VAT registered in Luxembourg.

Please refer to the guidance in Sections 5 & 6 of the VAT Notice on Place of supply of services (VAT Notice 741A) for further information:

vat-place-of-supply-of-services-notice-741a
Making Tax Digital » Registered for Digital tax on the 5th ? » Go to message
Hi

You should receive an email within 72 hours of signing up but we do not issue any codes.

You can check if you have successfully signed up by logging into your Business Tax Account. If you can see the service Making Tax Digital for VAT listed then your sign up was successful and you can begin using the Making Tax Digital service.

If you do not see this service there may have been an issue with your sign up. Please try signing up again and ensure you are following the step by step guide at

sign-up-for-making-tax-digital-for-vat

Making Tax Digital » Group VAT deregisteration from MTD » Go to message
Hi

You should receive a response within 2 days of submitting your request.

As you have not received a reply would you please resubmit your request. You can do this by logging into your Business Tax Account, selecting the link 'Get help with this page' and advising why you want to leave.

I hope this helps
Income from Property » capital or allowable expense » Go to message
Hi

Thank you for your question, as you aren’t replacing with like for like, replacing your lawn with artificial grass would be a capital expense.
Your taxes » Capital gains » Go to message
Hi Chapperz

The costs that were incurred in the selling of the property can only be set against the Capital Gains Tax and cannot be set against any rental income or declared in the tax year 2018/19. The Capital Gain and any costs relating to the sale will need to be declared when completing the 2019/20 SA Return.
Income from Property » Capital Gains Tax on jointly owned property, with previous changes in ownership » Go to message
Hi

This is not the appropriate forum for specific/detailed enquires such as this. Please see the attached links

capital-gains-tax

HS 283

You can also call on 0300 200 3310 if you wish to discuss.

I hope this helps.
PAYE and payroll for employers » Employee travel when working on a vessel » Go to message
Hi

Further to your enquiry which covers double taxation being within the UK and outwith the UK you will need to contact PT International who would be responsible for this enquiry. Their contact number is 0300 200 3500.
Income from Property » Non residential landlord - self assessment return » Go to message
Hi

Thank you for your question. If you are not resident in the UK you cannot use HMRC online service to file your Self-Assessment tax return. If you wish to submit your return online you will have to use third party software. A list of acceptable software providers can be found at

commercial-software-suppliers

You can still file a paper return but this has to be submitted before 31 October.

I hope this helps
Income from Property » No longer UK resident but with France holiday let » Go to message
Hi

If you are not a UK resident you will not have to pay UK tax on your foreign income please see

Tax foreign income

But as your full circumstances are not known you will have to refer to Booklet RDR3

RDR03

to ascertain if you are required to declare this income

Alternatively you can contact us on +44 161 931 9070


Income from Property » Expenses Allowable for Landlords » Go to message
Hi

You may be able to claim a deduction for expenses incurred before your rental business commenced where the expenditure would have been allowed as a deduction if it had been incurred after your rental business commenced. Please see our guidance at

PIM 2505

If you wish to claim expenses incurred whilst you are looking for another tenant, this will depend on the interval between lettings. Further information on this can be found at

PIM 2510

I hope this helps
Self Assessment » Capital Gains Tax on Property » Go to message
Hi

HMRC do not give financial planning advice and we do not confirm hypothetical calculations. If you wish to call the helpline on 0300 200 3310 we can discuss how you calculate private residence and letting relief, please also see the link to HS 283


HS 283
Making Tax Digital » Direct Debit not in line with MTD due date » Go to message
Hi

Please be assured that the online system may show that as the due date for manual payments is the 7th of the following month, if you pay by Direct Debit, the payment cannot collect until 3 working days after this date. Providing you are satisfied that the DD is successfully being taken for each period then there is no need to be concerned. The online system can only recognise the standard due date but you can see from the guidance in the following link that all DD's are collected 3 working days after the due date, so no late payments would be recorded on your account

VAT-Direct Debit

Making Tax Digital » Pegasus Opera 3- does not work with HMRC » Go to message
Hi

I'm afraid we would require more specific information in order to resolve your query. If you have checked with your software and they are adamant that the problem lies with HMRC then you must contact the helpline. Apologies as we are extremely busy at the moment due to the deadline but if you can please persevere in getting through as we have deployed more staff to deal with MTD issues

vat-online-services-helpdesk

Making Tax Digital » No log in details received » Go to message
Hi

The only details we send are a confirmation email within 72 hours of signing up for Making Tax Digital. The email will come from noreply@tax.service.gov.uk and will not ask you for any financial information. If you do not receive it, check your spam folder.
If you have problems signing into your account please refer to the guidance at the following page of our website:

problems-signing-in

VAT » out of scope Sales to Exclude or include in SALES? » Go to message
Hi

Supplies which are outside the scope of UK VAT as described in VAT Notice 741A ‘Place of supply of services’ should be included in box 6 of your VAT Return.

Please refer to the guidance in Section 3.7 of VAT Notice 700/12 ‘How to fill in and submit your VAT Return’ for confirmation:

vat-notice-70012#section3