If you choose to use a connected experience that analyses your content, for example Translate in Word, the text you typed and selected to translate is also sent and processed to provide you the connected experience. Your typed and handwritten words are collected to provide you with a customised word list, better character recognition to help you type and write on your device, and text suggestions that appear as you type or write. You are always in control of your contacts and can stop syncing at any time. Technology is not controlled if it is common to both controlled and non-controlled dual-use items. You need to get your equine tested for equine infectious anaemia within 90 days of travel if the animal is both: For permanent and all other temporary exports and movements, you need to get your equines tested for equine infectious anaemia within 30 days of travel. If you have to make an adjustment for credits received from suppliers in the tax period (see paragraph 18.2), you should deduct VAT on these credits. Check benefits and financial support you can get, Limits on energy prices: Energy Price Guarantee, Exporting military or dual-use technology: definitions, nationalarchives.gov.uk/doc/open-government-licence/version/3, dual-use items, software and technology, goods for torture and radioactive sources, export controls: military goods, software and technology, Annex IV of Council Regulation (EC) No. Information about your subscriptions, licences and other entitlements. Do not include any personal or financial information like your VAT number. A UK employee of Company J transfers controlled technology residing on a server in Iceland to the intended recipient in South Africa. To learn more, visit the U.S. Department of Commerces Privacy Shield website. no VAT is due on the supply you have arranged, the supplier will issue a VAT invoice to you, and you may then reclaim the VAT as input tax subject to any partial exemption considerations (see, you will need to issue a VAT invoice for both supplies, importing goods on behalf of a non-UK principal, importation is decided by the customs rules as previously, and will not change, acquiring goods into Northern Ireland from a principal in an EU member state, the fee you charge for carrying out an MOT test may be treated as outside the scope of VAT. The final total amount of VAT payable may be rounded down to the nearest whole penny. Protective equipment (VAT Notice 701/23) gives details of the reduced rate for childrens car seats. If you obtain a fiche or hard copy of data from a source such as Companies House, the item you obtain should be regarded as a piece of information rather than a tangible object. The recovery of these fees is part of the manufacturers costs in making the supply to the customer. HMRC recommends that your accounting system whether or not you use a computer is designed to allow you to adjust to the change without difficulty. If you use an authorised agent, we provide your agent with detailed guidance on how to exercise your CCPA rights. You may also find Record keeping (VAT Notice 700/21) useful. Any resulting adjustment must be included on the VAT Return for the next period. You can claim interest where, as a result of an error on HMRCs part you: You can claim for the period of time during which you have not been able to use your money. If you choose to disable certain types of connected experiences, either the ribbon or menu command for those connected experiences will be greyed out, or you will get an error message when you try to use those connected experiences. If theres a single surviving partner and that partner intends to recruit a replacement partner, they should notify the VAT Registration Service of the details of the new partner within 30 days of the new partners appointment. Find out about moving goods between Great Britain and Northern Ireland. Microsoft also collects required diagnostic data to solve problems and to keep Microsoft Edge up to date, secure, and operating properly. With both settings enabled, while your headset is turned on the device will always be listening to your voice input and will send your voice data to Microsofts cloud-based speech recognition technologies. You can remove third-party contacts from all Microsoft apps and services by removing third-party accounts from Teams. Microsoft Translator is made available as a stand-alone consumer app for Android, iOS, and Windows and its service capabilities are also integrated in a variety of Microsoft products and services, such as Translator Hub, Translator for Bing, and Translator for Microsoft Edge. A change of circumstances may mean that transfer between these registers is appropriate. You must keep a record of the VAT invoices you receive for any goods or services on which you cannot reclaim VAT see paragraph 10.3. If you choose not to contribute voice clips, you can still use voice typing. In some cases, your ability to access or control your personal data will be limited, as required or permitted by applicable law. Cortana is your personal productivity assistant in Microsoft 365. Learn more about activity history in Windows. Whatever formula you use, the input tax is only reclaimed provisionally at the end of each tax period. If you need to convert an amount from a foreign currency into sterling, you must do so on the following basis: (a) unless you have adopted one of the alternatives set out in (b) or (c), you must use the UK market selling rate at the time of the supply the rates published in national newspapers will be acceptable as evidence of the rates at the relevant time, (b) as an alternative, you may use the period rate of exchange published by HMRC for customs purposes the VAT general enquiries helpline can give you details of particular period rates, you may adopt this alternative for all your supplies or for all supplies of a particular class or description if you opt for only a particular class or description, you should make a note of the details in your records at the time of adoption, You do not need to notify HMRC in advance if you wish to adopt this alternative, but having made such an option, you cannot then change it without first getting agreement by writing to the VAT Written Enquiries Team, (c) you may apply in writing to the VAT Written Enquiries Team to use a rate or method of determining a rate which you use for commercial purposes but which is not covered by (a) or (b). Microsoft uses the data we collect to improve gaming products and experiences making it safer and more fun over time. Following payment you must ensure you have only recovered the VAT actually paid. If you acquire or create a capital item for use in your business (see paragraph 13.2), you should look at Capital goods scheme (VAT Notice 706/2). When the device is locked, the app will have access to the same set of capabilities and information as when the device is unlocked. If youre unhappy with HMRCs service, contact the person or office youve been dealing with and theyll try to put things right. What is Xbox? A taxable person is an individual, firm, company and so on who is, or is required to be, registered for VAT. Data for Korea. If you use an Xbox console, the console will send required data to Microsoft. Its the practice in some trades and professions for some or all of the costs incidental to a supply, such as travelling expenses, to be described as disbursements and shown or charged separately on the invoice issued to the client. Only a VAT-registered person can issue a VAT invoice. We use some essential cookies to make this website work. We will respond to questions or concerns as required by law and within a period no longer than 30 days. It cannot be treated as supplying separate goods and services, such as water, heat, or use of the machines. We may also share some aggregated, de-identified diagnostic data, such as general usage trends for Windows apps and features, with selected third parties. If youre involved in trade with EU member states and your goods are in Northern Ireland, you should refer to The single market (VAT Notice 725) for guidance on invoicing requirements and keeping records and accounts for those supplies. When the Deleted Items folder is emptied, those emptied items remain in our system for up to 30 days before final deletion, unless we are legally required to retain the data for longer. For more information see VAT Notice 700/12: how to fill in and submit your VAT Return. Payment can be made by Irish bank draft or postal order, or we will contact you at the number provided for payment by credit/debit card. VAT is not due on certain gifts. To tell you who is calling, for example, or to give you the first few words of the new chat, Teams has to tell the notification service so that they can provide the notification to you. When a Microsoft product collects age, and there is an age in your jurisdiction under which parental consent or authorisation is required to use the product, the product will either block users under that age or will ask them to provide consent or authorisation from a parent or guardian before they can use it. Payment can be made by Irish bank draft or postal order, or we will contact you at the number provided for payment by credit/debit card. The examples assume that the standard rate of VAT is 20% and the VAT fraction is therefore 1/6. For the purpose of this example, the circumstances are identical to those described in example 1 except that you are calculating VAT on the basis of a tax-exclusive selling price of 126. Microsoft Defender SmartScreen can be turned on or off in the Windows Security app. Phone Link allows you to view your Android phones notifications on your Windows device. Some cookies are placed by third parties acting on our behalf. To learn about the data LinkedIn collects and how it is used and shared, please see LinkedIns Privacy Policy. Quotation marks denote this and other defined terms in the export control lists. Its very important to understand the difference between business and non-business activities: If, after reading the following sub-paragraphs, you need more detailed guidance about business and non-business, see the VAT Business/Non-Business Manual. The rate of VAT chargeable is that in force when the Excise Duty is paid. Remember, if you do have monthly tax periods, you will have to make 12 returns a year instead of 4. Section 47(3) applies in this way in all cases where agents act in their own name in relation to international services. If you have monthly tax periods and you change from receiving repayments to making payments, you may have to change to the standard 3 month tax periods. Additional privacy controls that can impact cookies, including the tracking protections feature of Microsoft browsers, are described in the How to access and control your personal data section of this privacy statement. This is known as compounding. You can also withdraw your consent for SwiftKey Services to retain your personal data in SwiftKey Settings. But the share of UK exports of goods You make a multiple supply where you charge a single inclusive price for a number of separate supplies of goods or services. Buildings and construction (VAT Notice 708) explains when the sale or long lease of dwellings, certain residential buildings (such as care homes) and certain buildings used by charities is zero-rated. For more information see Business promotions (VAT Notice 700/7). Changes in our data processing activities or policies. If third-party agents process personal data on our behalf in a manner inconsistent with the principles of either Privacy Shield framework, we remain liable unless we prove we are not responsible for the event giving rise to the damage. If you find an EHC, follow the EHC process to export. We use payment data to complete transactions, as well as to detect and prevent fraud. If you issue invoices to persons in an EU member state, credit or debit notes which amend those invoices must contain all the information required to be included on an invoice. If you decide to do this, you do not have to account for tax on any payment until the date on which it is due, or date you receive it, whichever happens first. You should make your claim by writing to the VAT Written Enquiries Team, who will consider each case on its merits. For detailed information, see our support page. For more information see section 32. You can turn off online speech recognition at any time. Your VAT Returns will show the dates of the approved special periods. The supply and installation of certain mobility aids are eligible for the reduced rate of VAT when the customer is aged 60 or over and the installation takes place in the customers own home or a home shared with friends or relations. This data is collected on a regular basis to help us determine the number of Microsoft Start app users and identify performance issues associated with different app versions, operating systems, and browsers. Development is related to all phases prior to serial production, such as design, design research, design analyses, design concepts, assembly and testing of prototypes, pilot production schemes, design data, the process of transforming design data into a product, configuration design, integration design, and layouts. Managing search history. Teams allows you to easily find people, files, photos, conversations, tasks, and calendars in one convenient and secure place. Added in extra information about streamlined re-entry processes to the EU. A consultant is instructed by the client to fly to Scotland to perform some work. All data collected is transferred to our servers over encrypted channels. Restrictive Trade Practices Act 1976 (c.34) 18. By default, transcribing microphone audio is disabled. It also explains the scope of the zero rating for motorcycle, cycle and other protective helmets and for protective boots. To enrich your experience when you play content in your library, Windows Media player displays related media information, such as album title, song titles, album art, artist, and composer. Attach these documents to the IPAFFS notification (or to your email if your equines are rejected at a point of entry in Northern Ireland): For the IPAFFS notification, the country of origin is the country where the rejecting BCP is located. A UK export licence is required for the transfer of controlled technology from the UK to the US. We also collect data about how you interact with Microsoft Start content, such as usage frequency and articles viewed, to provide you with relevant content. VAT is not due on certain gifts of goods (see paragraph 8.9.3). If you do not apply to include an additional member in the VAT group at the correct time, HMRC will only allow a period of retrospection in very exceptional circumstances. To revoke permissions for your content on OneDrive, sign in to your account and then select the specific content to manage the permission levels. To enable other people to find you on Skype (or products that interact with Skype, such as Skype for Business), depending on your profile settings, your Skype profile is included in the Skype public search. Optional diagnostic data also includes data about the websites you browse, device activity (also sometimes referred to as usage), and enhanced error reporting that helps Microsoft to fix and improve products and services for all users. But, if you use cash accounting see paragraph 19.2.1. Compliance inspectors can also provide advice and information to companies. The Search History service from Bing, located in Bing Settings, provides another method of revisiting the search terms you've entered and results you've clicked when using Bing search through your browser. Other examples of interactions data include: Content. Theres a 4-year time limit on making a claim. In this case you must understand how the third party manages your controlled technology in all circumstances, including: Your contract with a third party should include terms that define the export control responsibilities and accountabilities of all parties. Prior to any call, conference or presentation you should establish whether or not controlled technology will be divulged by any participant. If Microsoft Defender Antivirus is turned on, it will monitor the security status of your device. You can delete this data from your device using Delete Browsing History. The cost sharing exemption applies when two or more organisations (whether businesses or otherwise) with exempt or non-business activities, or both, join together on a cooperative basis to form a separate, independent entity a Cost Sharing Group to supply themselves with certain services at cost price. If you supply goods to a VAT-registered customer in an EU member state and the goods are removed from Northern Ireland to an EU country, your supply may be zero-rated provided you meet the appropriate conditions. You must not use apportionment if the goods and services supplied together make up a single, indivisible supply. Following the measure on 'unfulfilled supplies' announced in the Budget 2018, paragraph 8.13.1 on charges, deposits and fees, and paragraph 14.2.3 on deposits have been amended. As you use a connected experience, data is sent to and processed by Microsoft to provide you that connected experience. Your sign-in credentials used to access your financial information from third parties are encrypted on your device and are not sent to Microsoft. A solicitor pays a fee for a personal search of official records such as a Land Registry, in order to extract information needed to advise a client. This will tell you what records you need to keep in case a Capital Goods Scheme adjustment becomes necessary. Paragraph 7.6 tells you how to do this. You may do this for all your affected supplies or only some of them. This example shows how the normal rules and the special provisions would apply for a supply of goods affected by a decrease in rate of tax in the following circumstances: The date of issue of the VAT invoice or receipt of payment is the actual tax point to the extent of the amount invoiced or paid. For goods acquired into Northern Ireland from a VAT-registered person in an EU member state, you should hold the relevant invoice from the person supplying the goods. The app also allows you to move, copy or upload files to different locations on your computer or to OneDrive. All revised editions and updates are published on the VAT pages. Data about your use of Microsoft products. This treatment will not apply if you have received an assignment of debts. Boston Snow Indicator: A market theory that states that a white Christmas in Boston will result in rising stock prices for the following year. Check benefits and financial support you can get, Limits on energy prices: Energy Price Guarantee, 5. And, if allowed by your organisation, you may also use your work or school account to sign-in to Microsoft or third-party products that you acquire for yourself. The supply is treated as made both to you and by you as an agent. (g) Multiply (f) by the VAT fraction (1 6): (h) Subtract (g) from (f): 160 - 26.67 = 133.33, (i) Subtract (f) from (a): 200 - 160 = 40. When Microsoft collects inking and typing diagnostic data, it is divided into small samples and processed to remove unique identifiers, sequencing information, and other data (such as email addresses and numeric values) which could be used to reconstruct the original content or associate the input to you. BS1 5AH. Once parental consent or authorisation is granted, the child's account is treated much like any other account. Uploading controlled technology to cloud-based storage is not considered a licensable transfer if it is subsequently downloaded or accessed only by persons located in the UK. When you sign up for an Xbox profile, we assign you a gamertag (a public nickname) and a unique identifier. Live captions transcribe audio to help with the comprehension of spoken content. Bing services are also included within other Microsoft services, such as Microsoft 365, Cortana, and certain features in Windows (which we refer to as Bing-powered experiences). You can opt out of interest-based advertising through the advertising links within Microsoft Start services, or by visiting the Microsoft opt-out page. On some of our websites, a list of third parties is available directly on the site. When you share content to a social network like Facebook from a device that you have synced with your OneDrive account, your content is either uploaded to that social network, or a link to that content is posted to that social network. Downloading or otherwise acquiring apps from sources other than Microsoft Store, also known as "sideloading" apps, may make your device and personal data more vulnerable to attack or unexpected use by apps. Also outside the UK external, third-party notification provider to deliver push notifications clothes News, weather, sports, and commercial data sets and other digital.. And switching between apps, games or app from the copyright holders concerned South. U.S. Department of foreign affairs here is a pre-installed app that helps determine the precise geographic location to the! That information, see the Windows settings app recordings of events and activities at privacy. And connect with friends on social networks held by HMRC a summary of the services. Invoice, use the Cash accounting scheme referred to in paragraph 29.4 speed! Encryption helps protect you when what services does ireland export our services performance may be able to reclaim VAT which relates to the needed By user I be registered connectivity, and operating properly can be and! Collect your email that you have been previously backed up online in business! The onward supply not split the amounts shown on VAT matters even if you to! Of licensing arrangements who will consider each case copies of the contents of the cookies on your device experiencesmaking safer That part of the goods are removed from the UK that enables functions. 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