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HMRC updates contact details Publication date: 29.09.2025
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HMRC has recently updated its address and phone details. If you need to make contact, which is the best number to call?
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Can you claim input tax without a VAT invoice? Publication date: 29.09.2025
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One of our subscribers cannot provide a tax invoice to HMRC to support an input tax claim on the purchase of machinery three years ago. What alternative evidence should be acceptable to the officer?
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What to consider with a change in building use? Publication date: 29.09.2025
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Your charity owns a building that was constructed four years ago and has always been used for charitable purposes. The trustees have decided to relocate to another building and rent it out on a commercial basis. What VAT issues must they consider?
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Changes to registration threshold? Publication date: 29.09.2025
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It’s rumoured that the Chancellor will raise the VAT registration threshold from £90,000 to £120,000 to stimulate economic growth. But other reports suggest it could be cut to £30,000 to raise revenue. What would these changes mean for your business?
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Was company providing intermediary services? Publication date: 29.09.2025
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Was company providing intermediary services?..The case. Performance Leads Ltd (PL) operates two websites: “Financial advisers near me” and “Pension advisers near me” and their purpose is to provide a lead generation service to Independent Financial Advisers (IFAs). The sites obtain information about the enquirers so that the leads passed to...
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What subjects qualify for exemption? Publication date: 29.09.2025
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What subjects qualify for exemption?..The case. Rushby Dance and Fitness Centre (R) provided dance and fitness classes in a wide range of activities: kettlercise, an exercise using kettlebells to improve fitness and balance; kettlercise generic; Latin in line; summer workout and ballet active. HMRC took the view that all classes provided by R were standard-rated...
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How do we code payments to unregistered subcontractors? Publication date: 29.09.2025
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How do we code payments to unregistered subcontractors?..Q. Our publishing business uses the services of in-house employees, VAT registered subcontractors and non-VAT registered subcontractors to produce our online magazines. A colleague says that we should code payments to the non-VAT registered subcontractors as “zero-rated” on our system rather...
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Are reverse charge sales included in cash accounting scheme limit? Publication date: 29.09.2025
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Are reverse charge sales included in cash accounting scheme limit?..Q. We trade as a building business and would like to use the cash accounting scheme (CAS) to improve our cash flow. Our annual turnover is £1.5m excluding VAT but £300,000 of this figure relates to sales where our customers account for the VAT with the reverse charge. In other words,...
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What if HMRC offers to suspend a penalty? Publication date: 29.09.2025
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HMRC has reviewed your business records and issued an assessment for output tax errors. The officer has agreed to suspend any penalty if you improve your accounting system. How should you deal with this request?
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Buying your trading premises Publication date: 29.09.2025
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You have rented your trading premises for many years and can now buy the freehold from your landlord. They want to charge 20% VAT and your business can claim input tax, but is there a better way of structuring the deal?
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