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Avoiding those airport lines — at least some of the time
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If you are really looking forward to becoming a citizen of the US, the US government has laid certain requirements to be met before you are eligible to apply for citizenship. Citizenship is one step ahead of Permanent Residence, where by one is provided the maximum rights in the United States. The right to vote, right to stay and work in the US and petition the family members to migrate to US.
Green card is the most essential document while applying for citizenship and there are other requirements as well. Citizenship can be obtained either by birth or by naturalization. If you are born to US citizen parents, you automatically become a citizen if certain conditions are met. In case of naturalization, you can obtain citizenship by filing the citizenship form N 400.
While applying for naturalization, a few requirements should be met. One will be eligible to file citizenship form N 400 only if they fulfill the following requirements:
-you are at least 18 years of age
-you are living in the United States for 5 years without breaking your continuous residence or the physical presence in the US
-you are married to a U.S citizen you should be living with that U.S citizen for the past 3 three years of your permanent residency
-your presence in the particular district or state for three months while filling the citizenship application
-you have good moral character
-you are able to speak, read and write basic English
-you must pass the Civics test
-you must take the oath of allegiance to the US
Based on the above eligibility requirements you can proceed with filing the citizenship form N 400. The form N 400 is filed with the USCIS and in case of any kind of fraud is identified by the USCIS while investigating the requirements, your green card will be ceased and there might be a situation of deportation.
After completing the application you have to send the citizenship form N 400 with the relevant fees, photos and supporting documents to the USCIS. After a few days of submission of your application, the USCIS will notify you through an application receipt notice which actually is a proof that your application is being processed. The 13 digit number in the notice will help you to track your case status in the later stages. Intimation regarding the fingerprinting and the interview will be sent to you. At the interview you will be tested for your knowledge in English and Civics (with certain exceptions for people who are above the age of 50 and meet certain residency requirements). If you are through with the interview, you will be given an appointment for the swearing in ceremony. It is during that time you actually become a citizen and receive a naturalization certificate which proves that you are a privileged citizen of US.
As obtaining the citizenship gives the privilege of enjoying the rights, it is necessary to understand every nook and corner of the citizenship process. It is always better to disclose the truth and be honest enough to avoid any kind of rejection in the application. Thus by adhering to the USCIS guidelines one can easily get citizenship without much of a hassle.
There have been a multitude of recent changes to the VAT system, including buying insurance and the treatment of holiday homes.
HMRC have also said that businesses may find it quicker to amend any mistakes on their VAT returns themselves, rather than wait for the tax authorities to do so.
Clarification of VAT rules on buying insurance
The Court of Appeal decision on 22 April 2010 in Insurancewide.com Services Ltd and Trader Media Group Ltd, both of which provided a similar form of internet ‘click through’ service; directing site users to insurance suppliers and brokers, has resulted in changes to and clarification of what constitutes exempt introductory services in connection with a supply of insurance.
Critically, the court decided that it was not necessary for there to be intermediation of the insurance contracts, and the click through services were exempt because they involved much more than just that.
For example, the click through services provided a means of access to insurers who could offer a range of relevant products, and those who ‘clicked through’ were looking for insurance, and they appraises and selected insurers according to the competitiveness of their pricing and products and their level of customer service.
These, as well as other factors, led the court to conclude that the services in question constituted the business of bringing together insurers and those seeking insurance, rather than being supplied in a sub-contract capacity.
It’s also important to note that an insurance broker or agent should be defined for VAT purposes by what they do, and not by how they describe themselves, and whether or not they fall within the definition of an insurance intermediary for regulatory purposes.
HMRC accepted this decision, and will now allow the exemption where the service provider is providing much more than acting as a ‘mere conduit’ between insurance seeker and provider. ‘Much more’ is obviously subjective, so HMRC have published some guidelines regarding their view.
HMRC have said that the person must be in the business of putting insurance suppliers in touch with potential clients or more generally acting as intermediaries, whether or not his is their main business activity; they must supply the ‘means’ of introduction to the insurance supplier or another intermediary; the introduction must be at a time a potential customer is seeking a supply of insurance, whether or not it is concluded, and the services involve playing a proactive role in putting in place the necessary arrangements for the introduction.
Businesses that have applied the standard rate to their introductory services, which they now consider exempt as a result of this decision, may submit a claim to HMRC, which will be subject to the capping and unjust enrichment rules.
New VAT rules for the treatment of holiday homes
Private individuals building their own new dwellings are able to claim VAT on the goods they buy for the purpose, and those converting non-residential buildings into dwellings can claim the VAT on goods and conversion services, under the DIY house-builders scheme.
The reason for this is to ensure that they are not at a disadvantage to those who buy such buildings from a third party builder or converter would not pay VAT, because such supplies are zero-rated.
Following a VAT Tribunal decision (Mrs Irene Susan Jennings), HMRC accepts that the scheme should also apply to dwellings individuals acquire as holiday homes; when they are not going to use them for business purposes.
So, the scheme now applies to such homes provided the person acquiring or converting will not hire it out to third parties. All the normal conditions of the scheme apply.
HMRC are now inviting retrospective claims from private individuals who have constructed new holiday homes or converted non-residential buildings into homes, for non-business use, where the certificate of completion was issued on or after 15 March 2006.
Where claims have already been made for holiday homes, but been refused, they may be resubmitted on the original form.
All claims must be accompanied by the usual supporting documentation such as planning permission, a certificate of completion, all the original VAT invoices, building plans, bills and credit notes.
Clearly, the planned usage of a holiday home will not necessarily be VAT-driven. However, those acquiring or converting relevant buildings should now take these changes into account in their financial projections.
Quicker if Businesses amend their own VAT mistakes
Businesses have been advised by HMRC that it may be quicker if they were to correct any errors made in previous VAT returns themselves. HMRC said that if firms correct the errors, it will ensure the problem is resolved quickly, and, if they are due a repayment, they may get it sooner.
HMRC has found that many of the mistakes reported to their Error Correction Team could have been amended and adjusted by the customer.
Currently, there is a six to eight week delay in processing corrections.
Guidance on correcting VAT return mistakes can be found at: http://www.keepers.info/blog/bid/47448/Correcting-VAT-Errors
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Online applications for UK's E-Visa Waiver from January 1
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Canada plans to charge foreign tourists electronic application fee
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Consider how much, to whom in making charitable donations
“If you are truly driven by altruism, then you don't care about the color of the person's skin you are helping or the passport they carry,” said Dean Karlan, an economics professor at Yale University and founder of Innovations for Poverty Action, which …
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Jame Warsame is a citizen of nowhere
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Most of the time, passport applications get processed without a hitch. Oh sure, it takes awhile – about six weeks for regular processing and three weeks if you expedite your application. However, if you’re patient, your new passport should turn up in the mailbox within the appropriate period of time.
Unfortunately, sometimes your passport application can get “stuck” in limbo as the Department of State needs more information before they will process it. Here are some of the most common passport application roadblocks, along with strategies for dealing with them.
Back Child Support
If you owe more than $ 2,500 in back child support, the government will not issue you a passport. However, the State Department will hold your application for 90 days to allow you to pay your account down below that amount. After 90 days, you have to reapply and pay the application fee all over again.
Even after you pay up, the hold on your passport will not be lifted automatically. Instead, you must contact the Office of Child Support Enforcement for the state in which you owe child support. Some states will require you to pay the entire balance before they’ll release you, even if you pay enough to owe less than $ 2,500.
After your state Office of Child Support Enforcement has released you from the program, you should receive your passport within seven business days.
Birth Certificate Issues
Birth certificate issues are another potential problem. These can range from easily corrected issues (like sending the wrong type of birth certificate) to problems that are more difficult to handle.
Most birth certificate issues can be prevented by carefully checking your birth certificate prior to sending it. It must be issued by the state you were born in (not the hospital) and it must have a raised, embedded, embossed or multi-colored seal. Also, make sure it has both of your parents’ names on it and that it was issued less than one year after you were born.
If your birth certificate was issued more than one year after you were born, you may need to include additional evidence that you were born in the US. If your delayed birth certificate lists the documents used to create it and includes a signature from a birth attendant, you may be able to submit it alone. Otherwise, you’ll need as many early public records as possible. These could include a baptismal certificate, hospital birth certificate, census record, doctor’s record or early school record.
All US citizens are entitled to a passport, but when it comes to proving your citizenship, the government places the burden of proof on you. Occasionally, if they suspect that your birth certificate may have been falsified, they may refuse to issue a passport unless you provide a great deal of personal background information. This usually occurs to people delivered near the US border by physicians or midwives with a previous record of falsifying documents. That doesn’t mean that your documents were falsified, but it does mean that you may not be able to get a passport unless you can provide all of the supporting information that the government requests.
If this happens to you, submit as much of the requested information as you can get. If you can’t get everything that the Department of State asks for, submit what you do have and explain why you can’t get the rest. If you continue to have problems, contact your congressional representative and ask for assistance with your passport application.
Other issues can include not making out the check or money order correctly or not completing the application properly. These issues can generally be corrected easily by contacting the National Passport Information Center at 1-877-487-2778 or by re-submitting your application.
Alison Kroulek is a freelance writer and blogger with a focus on the travel industry.
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