Voluntary Registration supplies outside the scope

I have a client who makes supplies of services to a US company and according to B2B rules those supplies fall outside the scope of VAT. My question is if my client only intends to deal with the US does that prevent them from registering for VAT? Do they need to intend to make taxable supplies to register? Reading the notes tot he VAT1 and voluntary registration it merely states: you’re established,or have a fixedestablishment,in the UK and make,ori ntend to make supplies only outside the UK – you’re not required to register for VAT but you may want to recover allowable VAT on the cost of goods, materials, and services incurred in making your supplies outside the UK The reference is to supplies not taxable supplies so this made me doubt if my client can register.

If the supplies your client makes would be taxable supplies if they were made to a UK customer, then your client can voluntarily register for VAT, their supplies would be outside the scope of VAT. The nuance in the wording is your client could be making exempt supplies of insurance services or welfare services and these are exempt in the UK, if your client was making exempt supplies to a USA customer, the place of supply would still be where the customer is (USA), but your client isn't able to voluntarily register because the supplies they make - had they been to a UK customer - wouldn't be VATable anyway and no right to register for VAT. ,

Hi,
You are able to register voluntarily if you supply services overseas which would be vatable if supplied in the UK,
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Thank you.