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Posted Mon, 26 Jun 2023 21:29:55 GMT by
I have been asked to provide services for a US company. The first person I am working with is the CEO based in the USA, which I thought would be out of scope. However, the company also has an office in the UK and he would like to pay me to also work with a member of his exec team here. How do I account for this for VAT purposes?
Posted Fri, 30 Jun 2023 14:55:30 GMT by HMRC Admin 20 Response
Hi Claire B,

If the US company have more than one branch then you would would need to derermine the branch which is most closely connected to the supply you are making.
If that branch is the UK then UK VAT would need to be added as it is then a UK supply.
Please see the guidance below:
4. Establishment most closely concerned with the supply

Thank you.

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