It is my client who is the tester and his name on the MOT certificate. The garage is VAT registered, but they probably do not understand the nuances of VAT.
So if the garage charges VAT on the lane rental, then the whole MOT fee charged by my client, as the tester, is outside the scope? Is that correct?
I had already read that, but as the test is being conducted by my client and not by the test centre, whether that changed anything. They are 'only' renting the lane space to carry out their own test.
A client of mine has received a tax refund cheque(!) apparently relating to 2016 - 2017. The calculation has totally omitted their sole trader income......... Again HMRC can offer no explanation as to why their (correctly reported) sole trader income has been removed.
It beggars belief - and it is not as though the country doesn't need the money
I had a similar thing last year before Christmas except no reference. HMRC put it against PAYE and despite many missed dates, it still has not been credited to SA - letters turn up monthly telling about the over and under payments.
It still goes on the employment pages with a PAYE ref of NONE. Then put the name of the foreign employer in box 19 along with the ships that they were on.
My answers
My guess for the 'various VAT rates' would actually mean 2, and the second would be a tip and therefore outside the scope of VAT???
I filed my last return just after midday - and have now nearly completed all of January payroll. Feeling demob happy!
Thank you all for your replies, most appreciated.
It is my client who is the tester and his name on the MOT certificate. The garage is VAT registered, but they probably do not understand the nuances of VAT.
So if the garage charges VAT on the lane rental, then the whole MOT fee charged by my client, as the tester, is outside the scope? Is that correct?
Both garages charge the end user £54.85
I had already read that, but as the test is being conducted by my client and not by the test centre, whether that changed anything. They are 'only' renting the lane space to carry out their own test.
A client of mine has received a tax refund cheque(!) apparently relating to 2016 - 2017. The calculation has totally omitted their sole trader income......... Again HMRC can offer no explanation as to why their (correctly reported) sole trader income has been removed.
It beggars belief - and it is not as though the country doesn't need the money
I had a similar thing last year before Christmas except no reference. HMRC put it against PAYE and despite many missed dates, it still has not been credited to SA - letters turn up monthly telling about the over and under payments.
I send everything recorded delivery, and then always download the proof of receipt, so that if it does get 'lost', they have to go and find it ;-)
It still goes on the employment pages with a PAYE ref of NONE. Then put the name of the foreign employer in box 19 along with the ships that they were on.
I have a similar sounding problem, and am currently drafting yet another letter, which will also be copied to Jim Harra and client's MP.
Your post has persuaded me to try the telephone one more time.....................