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Posted Fri, 02 Aug 2024 17:08:08 GMT by Liane
I am self employed as a consultant by a company based in Hong Kong. They do not have a set up in UK. Do I need to register and charge them VAT?
Posted Tue, 06 Aug 2024 09:31:26 GMT by HMRC Admin 17 Response
Hi.

Just to confirm.

Are you a UK company who is making supplies of consultancy to another company in Hong Kong?

Thank you .
Posted Tue, 06 Aug 2024 14:52:26 GMT by Liane
No, I am self employed with a service contract for a Hong Kong manufacturer with existing customers in UK/EU. They don't have a company in UK so I am providing the design and sales services to their customers here. I get paid a fixed monthly retainer which exceeds £90,000 per year. I do not have a company set up. Many thanks
Posted Thu, 08 Aug 2024 09:46:30 GMT by HMRC Admin 19 Response
Hi

If you are making taxable supplies in the UK and these are over £90000 then there will be a requirement to register for VAT in the UK. You can see the guidance below:

Working out whether you need to register

If you are providing services to the company in Hong Kong then it is important to establish whether these supplies are taxable supplies in the UK. You can see the guidance here:

The place of supply rules for services

Thank you.

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