Voluntary VAT registration when only supplying services outside UK

Hello My company have changed business model. Up to last year we were selling insurance, which was exempt so no need for VAT registration. As per 1st January we are not selling insurance anymore, but we have transformed into providing service and selling our services to one client who is based in Gibraltar (so outside UK & EU). As per VAT note the place of supply is where the customer belongs, which is Gibraltar (they have offices there and are selling theirs products out of the Gibraltar). So following on that: Question: does those services which are outside the scope, count towards my taxable turnover? As when going through the form I need to pick up: Why do you want to register the business for VAT and the options which would be relevant are: OPTION 1. It’s selling goods or services and needs or wants to charge VAT to customers - if I choose this option next question asks if my taxable turnover gone over £90k, so when I say NO, then next question if I expect to make over £90k in next month - I say NO again, and then it asks: do you want to voluntarily register the business for VAT - then I say YES. And that's the end of the section in the form. And the section I had to update is to state when VAT will register voluntarily - so I can choose 1st January. or if I will say YES to taxable turnover going over £90k (if those outside UK services would count towards the taxable turnover), I need to state the month when this has happened. OPTION 2. It’s a UK established overseas exporter (and the note is: The business is established within the UK and will only make taxable supplies outside of the UK). - if I choose this option - there is no question about registering voluntarily. Would that mean that this is assumed I am registering voluntarily? What if at some point I would get a client in UK to which I would sell services, I suppose then I just follow a normal VAT route and charge VAT and submit returns, as I'd be VAT registered already (even though I have stated that I Question: If I will backdate the registration, can we go back and claim input tax from purchases relevant to servicing this business from 1st January? So when we will get the VAT number and will be submitting first VAT return, I will make an input claim for the purchases which we have used for making the services from 1st January. Question: So when I have a question on the form in the next section about goods and services, I can choose £0 as a taxable turnover for the next 12 months? and then state that we will be claiming back the VAT and expecting only refunds in the next question. Thank you

Hi

If you are providing services overseas which the Place of Supply Rules deem as Outside The Scope of VAT then this is not taxable turnover and would not go towards the current £90k threshold for Registration purposes.
Please see the guide below:
Place of supply of services (VAT Notice 741A) Section 6
If you make only supplies overseas which would be taxable in the UK then you can register voluntarily for VAT.
Please see the guidance below, specifically section 2.9
Who should register for VAT (VAT Notice 700/1)
If you make specified supplies of insurance or finance you are also able to register voluntarily for VAT.
Please see section 2.7 of the following guidance:
Who should register for VAT (VAT Notice 700/1)
If you become registered for VAT voluntarily and you make supplies to customers in the UK then you will need to charge VAT in the normal way
Once you become VAT registered you are allowed to reclaim VAT as input tax if the VAT is incurred in the furtherance of your business.
You are also entitled to reclaim VAT incurred prior to your Registration date.
Please see the guidance below:
VAT guide (VAT Notice 700) Section 10 & VAT guide (VAT Notice 700) Section 11

I would recommend choosing option 2 on the application. It is still a voluntary registration as there is no requirement to register for VAT and that is already assumed on the application.

Thank you