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Posted Thu, 05 Dec 2024 01:17:39 GMT by Matthew Klis
Hi. Im self employed, living in UK. 100% of my income comes from USA companies for online marketing I do for them. They pay me directly to my PayPal or bank. Next year I project to have over £85k income. When I was filling the self assessment this year, there was a question "Is your turnover above £85,000?". Im not sure what to choose next time. If I choose "yes", will this automatically trigger VAT registration? Or I need to ask HMRC for exemption from registration? Please help
Posted Mon, 09 Dec 2024 14:43:11 GMT by HMRC Admin 19 Response
Hi,
The current VAT registration threshold is £90,000 of taxable supplies over a 12 month period. You would not be automatically registered, it would be your responsibility to complete the application form if needed. Guidance can be read here:
When to register for VAT
You would need to determine the place of supply of your services in order to see if they fall within the UK to count towards the UK VAT registration threshold. Guidance on place of supply can be seen here:
The place of supply rules for services
If you only supply goods, and, or services abroad please refer the following guidance:
Who should register for VAT (VAT Notice 700/1) 
Thank you.
Posted Mon, 09 Dec 2024 18:06:24 GMT by Matthew Klis
Hi. Thank you for your reply. I post content on social media only (Facebook) and they pay me via their monetization program. They pay me in USD $ via their Meta/Facebook Ireland HQ to my bank account in UK.

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