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This notice assumes you have a knowledge of the principles of VAT explained in VAT guide (Notice 700).

the zero rating of certain intermediary services.

For information on the VAT liability of supplies read section 29 of VAT guide (Notice 700). Services supplied in the UK may be exempt, zero-rated, standard-rated or liable to VAT at a reduced rate. There is no general relief for the export of services as there is for goods. If the place of supply is in the UK you need to consider the liability. This notice sets out the place of supply and it follows that no UK VAT is chargeable where the place of supply is outside the UK.

schedule 8 group 7 of the VAT Act covers the zero rating provisions for international services (read section 15).

schedule 6 paragraph 8 of the VAT Act covers the valuation of services within the reverse charge procedure (read section 5).

schedule 4A of the VAT Act covers the rules for specific types of services (read the information within the table in paragraph 6.4).

section 9 of the VAT Act covers where a person is regarded as belonging for VAT purposes (read section ).

section 8 of the VAT Act covers the accounting mechanism for supplies received from outside the UK - the ‘reverse charge’ procedure (read section 5).

section 7A of the VAT Act covers the general rule for business to business ( B2B) and business to consumer ( B2C) supplies of services and also defines a ‘relevant business person’ for supplies of services (read section 6).

UK VAT law covered by this notice is contained in the VAT Act 1994, as amended, as follows: It also explains how to deal with supplies of services which you receive from outside the UK. Once you’ve made this decision you can move onto considering the VAT liability of the supply.

This notice explains how to determine the place of supply of your services and where the services are liable to VAT.

belong outside the UK and have customers in the UK.receive services from suppliers that belong outside the UK.make supplies of services to customers outside the UK.