Xicheng

Hello, I’m looking to set up an education company (private limited company based in UK), we are looking at selling summer school courses to overseas students. The course is for English as Foreign Language overseas students, with English lessons as well as recreational and sports course etc. Am I right in thinking this will fall under Education VAT exemption (even us being a private Ltd Company - and whether it is sold to overseas students directly (B2C) or sold to overseas company/organization/agent in the education sector (B2B)? Does the place of supply still need to be considered as we have both scenarios of overseas students come to UK, or UK teachers travel to overseas for face to face teaching. Payments will be made electronically to UK business account. Many thanks Ed.

Hello, I’m looking to set up an education company providing online tutoring courses for overseas students, teachers will be based in UK and students are overseas. My understanding on (VATPOSS08500 - Where performed services: education services) is that because it is purely online sessions where teachers and students are physically in two different countries, VAT does not apply. Can you advise if this is correct or any other policies/manual need to be considered? Many thanks Ed.