Registering Client for VAT

Client is UK tax resident,has foreign income there Revenue exceeds 100k ,but net income is only £23K.We report it as a foreign income on his SATR.Does the client needs to register for UK VAT,or as he is not trading in UK -he does not Thank you

 

Hi. In order to register for UK VAT a business must be making taxable supplies. Please refer to the guidance on our website : Register for VAT    and in notice 700/1 regarding when a business needs to register for UK VAT .  Who should register for VAT (VAT Notice 700/1) If a UK business is only making supplies outside the UK please refer to section VAT Notice 700/1 section 2.9 . Thank you .