Foreign property income

Is it right to charge VAT on agency services (e. g. Property management commissions) on UK property owned by a non-resident who has obtained non-residency approval from HMRC?

Hi,

The place of supply of the service will determine whether VAT would be charged to a customer overseas.

If the service is directly land related then the place of supply will be where the property is and not where the customer is located.

You can find guidance here:

Place of supply of services (VAT Notice 741A)

Thank you.