VAT Return - box 7

VAT Return - box 7

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HMRC guidance says don't include anything outside the scope like vehicle licenses, MOT and local authority rates. Does their reference to outside the scope mean purchases of services that under the place of supply rules are located outside of the UK? Client has a number of purchases of non-UK land related services. My instinct is to not include them within box 7 however I have seen commentary from previous posts which suggests that perhaps these purchases should be included. What would you do?

Many thanks for any help.

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