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Charge VAT? UK consultant, Non-EU client

What is the VAT treatment for a UK based consultant supplies services to a Non-EU client (Canadian)

Hi,

Does anyone know the correct treatment for the following scenario:

B2C - UK based consultant providing services via Skype to a Canadian based client. UK based consultant is VAT registered.

Please provide the appropriate advice from HMRC if you can.

Thanks!

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By jcace
27th Apr 2018 09:41

The appropriate advice from HMRC that you require is found in their VAT Notice 741A
https://www.gov.uk/government/publications/vat-notice-741a-place-of-supp...

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27th Apr 2018 12:16

If unsure send a description of the activities to HMRC, tell them your view and why and ask them to confirm it.

They probably won't but at least you have evidence for a tribunal. If you have told them what you intend to do and asked if they accept that and they don't tell you not to they don't really have a leg to stand on.

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27th Apr 2018 17:56

Thank you both for your advice. I think 741A does state that it is outside the scope of VAT (consultant services to a non-EU based customer) but I will send them an email just to be sure. Thanks again, it is much appreciated.

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