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Posted Sat, 26 Oct 2024 04:09:34 GMT by jonesey987
Hi, I'm a non UK tax resident, sole trader who provides marketing services to a B2B client in the UK, the client is a LTD company and they are VAT registered. I don't live in the UK and I don't spend any days in the UK. The work for my marketing services is wholly undertaken in another country. As I'm a non-resident sole trader overseas and I do not carry out any of my business in UK, none of the profits are taxable in the UK. Does the £90,000 VAT registration threshold apply to me?
Posted Wed, 30 Oct 2024 08:41:13 GMT by HMRC Admin 21 Response
Hi,
If you are an overseas sole trader and provide marketing services to a UK business customer then your supplies will be Outside The Scope of UK VAT and so there will be no requirement to register for VAT and the Registration threshold will not apply to you.
Please see the guidance below:
5. Reverse charge
3. Working out whether you need to register.
Thank you.

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