Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.
Have they confused IPT and VAT?
Is the Warranty an insurance policy, or something else?
HMRC Notice 741A provides the guidance.
As above, and find out about 'belated notification' of your Option to Tax.
Advertising services are treated as General Rule services, and the Place of Supply is where the business customer is located. The location of the persons viewing the advertising is not relevant.
I suggest the 'use and enjoyment' provisions mean that the place of supply is the UK. UK VAT must therefore be charged to non-UK customers.
(My questions were to determine whether the telecoms services could be subsumed within the whole exhibition package, to avoid the problem of UK VAT being charged to non-UK visitors.)
On the basis of the sales to Australia, I would register for VAT in the UK, and back date it if possible, to pick up the input tax.
Zero rating of exports depends on adequate commercial export evidence. Do have a look at this too.
Then sort out the other details.
Where is the event being held?
Are the telecom services being provided to exhibitors, sponsors, attendees? Do attendees pay to attend?
Zero rated sales to places outside the UK are included in your turnover for VAT registration purposes. But any fraudulent sales made by a third party should be excluded.
I agree with Basil.
I understand HMRC are running a large pilot programme from the summer, so it might be an opportunity to join the scheme early, and see how (if) it works.
There is no obligation to notify HMRC, since the total errors are less than £10k. Make a file note to explain how the errors arose, in the event that HMRC visit within 4 years.
Cross reference HMRC Notice 700/45, and this forum thread.