I have a client who has a Limited company in UK. They arrange training courses for UK businesses.
They advertise these training courses online and once their customers pay them they then book and arrange the training courses with training centers. The Sole Director and shareholder is based overseas and there are no employees in UK and the bookings are made by the director overseas. They have a UK bank account / payment gateway and all invoices raised under the UK Company.
My client would be considered as an intermediary (between their customers and training centers) but while place of supply is UK (B2B) and Place of belonging is overseas, should the UK customers apply Reverse Charge ?