VAT Treatment for Purchases from Non-VAT Registered UK Vendors

Hi, I would appreciate your guidance on the correct VAT treatment for purchases from UK vendors who are not registered for UK VAT.Should these purchases be treated as VAT-exempt and reported in Box 7 of our VAT return, or should they be considered out of scope for VAT reporting? Looking forward to your advice. Thanks.

Hi Lijish Mathew,
Please refer to VAT notice 700/12 section 3.8. This would go into box 7 of the VAT return.
How to fill in and submit your VAT Return (VAT Notice 700/12)
Thank you. 

Hi - Noted,thanks