Immigration matters VAT

Immigration matters VAT

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My client is an immigration solicitor and I understand charging VAT in relation to immigration matters depends on where the client lives and what immigration permission they have as explained in

However, assuming the residence and place of supply of clients is clear can i conclude that???:

  • B2B services to EU country, place of supply EU country
  • B2C services to EU country, place of supply is UK
  • Services to outside EU whether B2C or B2B are outside the scope

Some immigration services are paid by family members in UK on behalf of relatives outside UK, to mitigate VAT I have suggested the solicitor invoice the actual client who is non-resident even if payment is done locally. 

Replies (2)

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By Les Howard
22nd Sep 2020 08:52

Interesting question.
(The case law referred to in the HMRC guidance is not in relation to current legislation, but your three bullet points are correct.)
But, to respond to your final paragraph. The recipient of the supply is not changed merely by the Solicitor choosing to invoice someone different. You cannot change the Place of Supply by invoicing a person in a different country.

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Replying to leshoward:
By Subcontractor-accountant
22nd Sep 2020 12:06

Hi Les, could you kindly share links to the latest guidance on this matter as you seem to point out the above HMRC is out of date.

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