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Posted Wed, 26 Jun 2024 23:19:13 GMT by psymes
Hi, I am a consultant based in Australia but am planning an actual visit to London to deliver consultancy advice whilst on site for a client. Do I need to register for and or charge VAT whilst in the UK? Thanks very much P Symes
Posted Fri, 28 Jun 2024 09:38:30 GMT by HMRC Admin 21 Response
Hi psymes,
If you are supplying consultancy service to a business in the UK then this should be covered by the General Rule of Services which will mean that the UK business customer will account for the VAT under the reverse charge and there will be no requirement for you to register for VAT.
For this type of service the Place of Supply is determined by where the business customer belongs and not where the supply is performed.
Please see trhe guidance below:
5. Reverse charge
Thank you.

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