How to report foreign consultancy as an expense?

I have a consulting company. My clients register their concerns, and I connect them with the right consultant. I am planning to expand my choice of consultants outside of the UK. What do I need to report the costs of a foreign consultant as they are not UK tax registered?

Hi

Can you please clarify if the company is you as a sole trader or you as a limited company?

Thanks

I am a sole trader but I can switch to a limited company if that's needed. Could you please describe for both case if possible? Thanks

Hi,

Yes, this can be done. You can see guidance here:

Tell HMRC about a change to your business

Thank you.