Portcullis ISC

This note sets out some of the key considerations for a business doing business in or deciding to commence operations in the US.

This Practice Note describes the special rules, meaning the exceptions to the general rule, for determining the place where a service is supplied for VAT purposes. It includes the rules applying to: services related to land; services supplied where performed; intermediaries; transport; electronically supplied services, telecoms and broadcasting; services supplied to private customers outside the UK; and the use and enjoyment rules. This Practice Note was produced in partnership with Mark Rowbotham MA FCILT of Portcullis ISC.

This Practice Note describes the different VAT rules that affect intermediaries, also known as agents, involved in both domestic and cross-border transactions. It covers the nature of an agency, the difference between disclosed and undisclosed agents, the place of supply rules for intermediary services, the zero-rating of exported intermediary services and the special rules for undisclosed agents. It also sets out the provisions on the VAT treatment of disbursements.

This Practice Note is about the VAT treatment of goods that are exported from Great Britain to a destination outside of the UK (and from Northern Ireland to a non-EU country outside of the UK) from 1 January 2021. Providing certain conditions are met, an export will be zero-rated for VAT purposes. This Practice Note covers the difference between direct and indirect exports, the need to obtain proof of export, and the time limits for zero-rating. This Practice Note was produced in partnership with Mark Rowbotham MA FCILT of Portcullis ISC.

This Practice Note details how VAT is charged on goods that are imported into Great Britain from outside the UK (and from outside the EU to Northern Ireland) from 1 January 2021. This Practice Note covers the charge to import VAT, how import VAT is to be accounted for (including postponed accounting) and the various rules under which import VAT may be relieved, suspended or deferred. This Practice Note was produced in partnership with Mark Rowbotham MA FCILT of Portcullis ISC.