Shreyans Jain

We are an UK based eductaional consultancy firm and having a wide network of sub contractor working for us to recruit students for our UK based universities on commission basis . Many universities now don't offer VAT and we pay our overseas sub contrator almost 70% of our commission whcih we receive from universities. Do I need to pay VAT on full 100% , in that case I left with only 10% commission or Do I need to pay VAT on 30% ( actual amount of commision left with us in the uk ) , in that case I left with 24% commission part. Please suggest .