US-based Company hiring good and buying services and products in the UK

Hi, We are a New York-based company (film production) that doesn't have a branch in the UK but is hiring some goods and services here in the UK, and I'd like to get some clarity about the VAT application. To clarify, no filming activities are taking place in the UK and we have no employees in the UK. Here are examples of goods/services we will hire and/or purchase: - Hiring a sound studio for some days to record score: does the supplier have to apply VAT, and if so, can we claim it back? - Paying services to companies/VAT-registered sole traders providing services in the UK for our US-based company: do they have to apply VAT, and if so, can we claim it back? - Purchasing good in the UK such as hard drives and other products: can we claim VAT back? Thank you for your help!

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec13 Section 13 deals with "use and enjoyment" and I'd expect the UK suppliers to charge VAT to you on the basis the hire goods are "used and enjoyed" in the UK. You might find some suppliers don't understand the rules and may not charge you VAT, but maybe ask at the quote stage as to what the VAT treatment will be. Hiring a studio or physical property will always be subject to UK VAT (place of supply of land is where the land is). Services like catering is also a where supplied service (ie, UK) and then certain hired goods fall under use and enjoyment rules. If you do incur UK VAT, as a non-UK resident business, you should be able to reclaim this VAT directly from HMRC, link here https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses

Hi Paolo,
In order to register for VAT then we would always need to be satisfied that you are making taxable supplies in the UK.
Please see the guidance below:
3. Working out whether you need to register
9. Non-established taxable persons — basic information
The Place of supply rules determine whether a UK supplier would need to charge an overseas company VAT on their services.
If the services provided fall under the General Rule then their supplies would be Outside The Scope of UK VAT and no VAT charged to you.
Please see below:
Place of supply of services (VAT Notice 741A).
If the services purchased do not come under the General Rule then VAT would normally have to be charged to an overseas company.
Please see the same link, sections 7-10.
If you make taxable supplies in the UK then you will be required to register for VAT as an overseas trader and you will be able to recover the VAT as your inut tax subject to the conditions below:
10. Introduction to input tax.
If there is no entitlement to register for VAT in the UK and you incur VAT correctly charged in the UK please see the following guidance:
Refunds of UK VAT for non-UK businesses (VAT Notice 723A).
Thank you.