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Thank you. Please can I ask a clarification: Section 6.3 states "Where a customer is unable to provide a VAT number, or other evidence to clearly demonstrate business activities, the supply should be treated as a B2C transaction". The United Nations cannot provide a VAT number and do not pay VAT:
VAT%20number%20or%20tax%20ID. Should I therefore treat my services to the UN in accordance with B2C rules, Section 6.2? If so, does this mean my services are effectively zero-rated? Thank you.

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I supply consulting services (evaluation, organisational restructure, etc.) to various entities of the United Nations via a Ltd company. The turnover of the company will exceed the VAT threshold. Are services to the United Nations VAT exempt, zero rated or chargeable?