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.
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