Some charities may supply services (for a charge, or in consideration of a subsidy received from a third party funder) to persons who are generally thought to live abroad. Irrespective of the specific circumstances (which, if involving asylum seekers, has been subject to a specific HMRC interpretation for over twenty years) it may be that the VAT liability of the service is dependent on securing evidence that the recipient of the service does actually live abroad (that is, since January 2021, outside the UK, and prior to that, outside the EU). Simple assumptions based on ‘common sense’ would be insufficient to give the required evidence of the usual residence of the customer.
Source:
Latest Posts in "United Kingdom"
- Chancellor Rachel Reeves’ Statement on Economic Response to Iran War and Cost of Living Support
- Reeves’ VAT Cut Possible Only Thanks to Brexit
- EY on summer VAT cut’s limited but welcome boost for hospitality
- Business leaders say temporary VAT cuts don’t go far enough
- Museums Included in Temporary Summer VAT Cut
