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Posted Thu, 22 Aug 2024 11:42:48 GMT by Steve Stephens
As a video production company we arrange productions for number of US based production companies. 
We invoice our clients at their offices which are in the US.
 They remit in Sterling to our UK bank account When the actual productions take place in the UK client representatives (directors, producers etc) fly in from the US and are present on set when filming takes place.
 Once the job is wrapped the footage - digital files on computer hard drives - is taken back to the US by our clients where all editing and post-production takes place. It is my understanding that this is a service which is OUTSIDE THE SCOPE of VAT 
but the nub of my question is:
 should sales totals arising from these productions be included in BOX 6 of a VAT return?
Posted Fri, 23 Aug 2024 10:51:44 GMT by HMRC Admin 13 Response
Hi 
The services would be deemed as being Outside The Scope of UK VAT but would still be included in box 6 of the VAT return.
Please see the guidance at: How to fill in and submit your VAT Return (VAT Notice 700/12) Section 3
Thank you
Posted Tue, 03 Sep 2024 11:35:05 GMT by Steve Stephens
Thank you

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