My question is as follows:
- Company based in UK provides e-learning lifestyle/self improvement courses to private individuals worldwide (mainly USA, Canada & Australia, but also UK)
- Courses last 6 weeks and are hosted on a private website
- Course materials included pre-recorded videos, downloadable PDF documents and also live 1 on 1 suppport from the company director and access to Facebook chat groups
- HMRC has confirmed that the courses are not digital services due to the manual/human intervention involved
Is the place of supply the UK?
If so are all course fees subject to 20% VAT, regardless of where the student is located, or are the courses sold to non-uk residents outside the scope of VAT?
Is there any pre/post Brexit difference to how the courses should be treated for VAT purposes?