vat on services to channel islands

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If the evidence is found to be unsatisfactory you as the supplier will become liable for the VAT due. Cheers Rob See Claim back VAT paid in the EU if you’re established elsewhere (Notice 723A). Reclaiming VAT on goods delivered from the UK. The relief does not apply if services are received for business purposes. The Channel Islands are part of the customs territory of the UK and EU, but are outside the UK and EU, for fiscal (VAT) purposes. In addition, many express companies are able to offer a track and trace service via their websites where the movement of consignments can be traced through to the final destination. We’ll send you a link to a feedback form. The French company also has a fixed establishment in the UK created by a branch. Although the certificate of shipment can be in any format, it must be an original and will usually contain the following information: Goods exported by post may be zero-rated if they are direct exports and you hold the necessary evidence of posting to an address outside the UK or EU. If official evidence of export cannot be obtained, you will need to rely on commercial transport evidence as described in paragraphs 6.3 and 6.6. In all cases, the exporter’s copy of the consignment note endorsed with a railway stamp is your evidence of export. The customs declaration may either be a paper ‘despatch pack’, or an online version. If you have lost or mislaid the official or commercial evidence of export supplied by the ship owner or carrier, duplicate evidence of export may be obtained. A supply of staff is the placing of personnel under the general control and guidance of another party as if they become employees of that other party. In such circumstances, provided your customer can demonstrate that they have business activities (such as by providing a VAT number), the place of supply is determined by where the customer belongs. The exporter is the person who, for VAT purposes either: Special rules exist if an export is preceded by multiple transactions (see paragraph 4.1). To decide whether goods that you hire are a means of transport you must consider the actual nature and design of the hired goods. Jersey's regulations mirror the provisions of the EU VAT Directive on the place of supply of services so that businesses don't get taxed twice - ie by paying both VAT and GST. As the customer is established in the UK, it is not an ‘overseas person’ for VAT zero rating purposes – see paragraph 2.4. You’ll need to include the full title of this notice. The sailaway boat scheme allows boats exported to final destinations outside the UK and EU to be zero-rated for VAT purposes. Commercial or business goods exported in accompanied baggage are known as MIB. When goods are exported they are ‘consumed’ outside the UK or EU and to impose VAT on such goods would be contrary to the purpose of the tax. For information on zero rating of services performed on goods for export see Place of supply of services (VAT Notice 741A). The auctioneer will be able to zero rate the onward supply in the normal way. Work carried out on goods is essentially any physical service carried out on another person’s goods. You should advise your supplier to amend or correct their invoice appropriately. If you export goods in baggage or in a private motor vehicle, you must: Copy 3 will be handed back to you as evidence of export for retention in your records. Such evidence should be kept as part of your records. In certain circumstances, specific services may be subject to the zero rate of VAT when supplied in the UK. These conditions cover the: Only exports that comply with these conditions are eligible for zero rating. If you've appointed someone to deal with UK customs for you, they'll make the declaration and get your goods through the UK border. The VAT territory of the EU is important in … make supplies of services to customers outside the UK, receive services from suppliers that belong outside the UK, belong outside the UK and have customers in the UK, section 7A of the VAT Act covers the general rule for business to business (, section 8 of the VAT Act covers the accounting mechanism for supplies received from outside the UK and EU - the ‘reverse charge’ procedure - see, section 9 of the VAT Act covers where a person is regarded as belonging for VAT purposes - see, schedule 3B of the VAT Act covers the special scheme for non-EU suppliers of digital services within the non-Union VAT Mini One Stop Shop (VAT, schedule 3BA of the VAT Act covers the Union VAT, schedule 4A of the VAT Act covers the rules for specific types of services - see the table in, schedule 6 paragraph 8 of the VAT Act covers the valuation of services within the reverse charge procedure - see, schedule 8 group 7 of the VAT Act covers the zero rating provisions for international services - see, the zero rating of certain intermediary services, in the UK or a member state of the EU, that supply is subject to the VAT rules of that member state and not those of any other country – member state supplies are said to be ‘outside the scope’ of UK VAT, outside the UK or EU, that supply is made outside the UK or EU and is therefore not liable to VAT in any member state (although local taxes may apply), such supplies are said to be ‘outside the scope’ of both UK and EU VAT, charity, government department or other body which has no business activities, ‘person’ (natural or legal) who receives a supply of services wholly for a private purpose, supplies made outside the UK which would be taxable if they were made in the UK, supplies of certain insurance, financial, and other exempt services made to a person outside the UK (‘specified supplies’), see, a business establishment in the UK and no fixed establishment elsewhere that’s more closely connected with the supply, a business establishment outside the UK and a fixed establishment in the UK that’s most directly connected with the supply, no business or fixed establishment anywhere, but your usual place of residence is the UK, an overseas business that sets up a branch comprising staff and offices in the UK to provide services - the UK branch is a fixed establishment, a company with a business establishment overseas that owns a property in the UK which it leases to tenants - the property does not in itself create a fixed establishment, but, if the company has UK offices and staff or appoints a UK agent or representative (such as a subsidiary company acting on their instructions) to carry on its business, this creates a fixed establishment in the UK, an overseas business has contracts with UK customers to provide services; it has no human or technical resources in the UK and therefore sets up a UK subsidiary to act in its name to provide those services - the overseas business has a fixed establishment in the UK created by the agency of the subsidiary, a UK company that acts as the operating member of a consortium for offshore exploitation of oil or gas using a fixed production platform - the rig is a fixed establishment of the operating member, an overseas company that registers or is incorporated at its accountant’s address but has no other offices or staff in the accountant’s country, an overseas television company that sends staff and camera equipment to the UK for a week to shoot a documentary before returning home, a team of builders and contractors that are temporarily in the UK to carry out a one-off construction project, the presence of computer servers alone within a country, the existence of a UK VAT registration without any supporting resources in the UK, a person who lives in the UK, but commutes to Ireland daily for work, belongs in the UK, overseas forces personnel on a tour of duty in the UK live in rented accommodation with their families and have homes overseas to which they periodically return to on leave - they belong in the UK throughout their tour of duty, obvious use of your services at a particular establishment (for example, the lease of equipment for use at that establishment), taking your instructions from a particular establishment, the service relating to business being conducted by your customer in an establishment in a particular country (such as written reports or accounts), making any supplies of goods or services to a particular establishment, the supply is not exempt (this includes exempt supplies subject to an option to tax), for supplies not within the general rule, you’re VAT registered in the UK, amount of output tax in box 1 (VAT due on sales), amount of input tax in box 4 (VAT reclaimed on purchases), full value of the supply in box 6 (total value of sales), full value of the supply in box 7 (total value of purchases), a supply of legal services from a French business (, services relating to land and property (except opted supplies of land) (see, restaurant and catering services, admission to an event and work on goods (see, services that are treated as supplied in the UK as a result of the use and enjoyment provisions (see, specific part of the earth, on, above or below its surface, over which title or possession can be created, building or structure fixed to or in the ground above or below sea level which cannot be easily dismantled or moved, item making up part of a building or construction and without which it is incomplete (such as doors, windows, roofs, staircases and lifts), item, equipment or machine permanently installed in a building or construction which cannot be moved without destroying or altering the building or construction, construction or demolition of a building or permanent structure (such as pipelines for gas, water or sewage), valuing property, including for insurance or loan purposes, even if carried out remotely, providing accommodation in hotels, holiday camps, camping sites or timeshare accommodation, maintenance, renovation and repair of a building (including work such as cleaning and decorating) or permanent structure, property management services carried out on behalf of the owner (but not the management of a property investment portfolio), arranging the sale or lease of land or property, drawing up of plans for a building or part of a building designated for a particular site, services relating to the obtaining of planning consent for a specific site, on-site security services, even if provided remotely, agricultural work on land (including tillage, sowing, watering and fertilization), installation and assembly of machines which, when installed, will form a fixture of the property that cannot be easily dismantled or moved, the granting of rights to use all or part of a property (such as fishing or hunting rights and access to airport lounges), legal services such as conveyancing and drawing up of contracts of sale or leases, including title searches and other due diligence on a specific property, the supply of space for the use of advertising bill boards - for example the leasing of a plot of land or the side of a building to allow a billboard to be erected, the supply of plant and equipment together with an operator, where the supplier has responsibility for the execution of the work to the land or property, the supply of specific stand space at an exhibition or fair without any related services, drawing up of plans for a building or part of a building that do not relate to a particular site, arranging the supply of hotel accommodation or similar services, installation, assembly, repair or maintenance of machines or equipment which are not, and do not become, part of the building, management of a property investment portfolio, accountancy or tax advice, even when that relates to tax on rental income, the supply of storage of goods in property without a right to a specific area for the exclusive use of the customer, advertising services including those that involve the use of a billboard, marketing, photography and public relations, the supply of equipment with an operator, where it can be shown that the supplier has no responsibility for the performance of the work, general legal advice on contractual terms, legal services connected with fund raising for property acquisitions or in connection with the sale of shares in a company or units in a unit trust which owns land, stand space at an exhibition or conference when supplied as part of a package with related services that enable the exhibitor to promote their goods or services (for example design, security, power, telecommunications, and so on), ships, boats, yachts, hovercraft and barges, aircraft (including gliders, hot air balloons and helicopters), vehicles designed for the transport of sick or injured persons, agricultural tractors and other agricultural vehicles, mechanically or electronically propelled mobility scooters, a payment for the right to enter and visit a trade show, a short-term educational conference or seminar, the hire of a corporate box at a sport event (such as a cricket or rugby match), the supply of a stand with the right to exhibit at a trade show or exhibition, the supply of an educational course, with either ongoing attendance or significant course work, the supply of organising a conference or exhibition, including where an event is put on for a single customer, the supply by a singer to a promoter of appearing at a concert, a singer performing at a wedding or party, the entrance fee into a sporting competition, wedding or party planning that includes attendance at the event, alterations, calibrations, insulating, lacquering, painting, polishing, resetting (of jewellery), sharpening, varnishing, waterproofing, nominations to stallions, covering (that is, attempting to secure the pregnancy of mares), work which is not mainly physical work performed on the goods themselves, for example inspection for a purpose other than valuation, testing and analysis of goods - the physical work simply provides data for the required analysis, valuation of, or work carried out on, land or property, those services are included in the list in, transfers and assignments of copyright, patents, licences, trademarks and similar rights, acceptance of any obligation to refrain from pursuing or exercising a business activity, services of consultants, engineers, consultancy bureaux, lawyers, accountants, and other similar services - data processing and provision of information, other than any services relating to land, banking, financial and insurance services, the provision of access to, or transmission or distribution through, natural gas and electricity systems and heat or cooling networks and the provision of other directly linked services, letting on hire of goods other than means of transport, granting of a right for photographs to be published in a magazine article, including material which is digitally downloaded to the customer, individual shares in goods, for example an animal or yacht, even though certain rights may be included in the supply, a right to obtain reduced rates for admission to conferences and meetings as well as similar discounts on facilities available to members of clubs, associations or societies in return for a subscription, the right to occupy land or property including hotel accommodation (see, written translation services or interpreters’ services which do not take place at an event conference, design or consultancy services by engineers who generally, but not always, possess formal qualifications - the services must be of a type expected of an expert or professional, legal and accountancy services in the general administration or winding up of a deceased’s estate, even if that estate includes land or property; such supplies are not made to beneficiaries but to the estate - this is seen as whoever is appointed executor or administrator, although they may also be a beneficiary, architects’ services where there is no specific site of land, information supplied by a private enquiry agent, services of lawyers, surveyors and consultants where these directly relate to a specific piece of land or property, services carried out by an engineer which consist wholly or mainly of physical work on goods, including installation of goods, management, clerical or secretarial services, which includes the keeping of financial records, unless the essential nature of the service falls within the services provided by a consultant, lawyer, engineer as described, the letting on hire of goods (including means of transport), repairs to goods under an insurance claim (, radio and television broadcasting services, the UK but the services are effectively used and enjoyed outside the EU, outside the EU but the services are effectively used and enjoyed in the UK, are a business and purchase downloaded information over the internet for use at a specific site, a Canadian company hires out recording equipment to a UK private individual who uses the equipment in his UK home; the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK or EU, an Australian tourist hires a video camera from a UK provider during a visit to the UK - the place of supply is the UK - this is because the goods are used and enjoyed in the UK and the place of supply would otherwise have been outside the UK and EU, a UK golf shop hires out a set of golf clubs to a UK customer for use on a holiday in the, an individual hires a yacht which is put at his disposal in the Channel Islands - the vessel is sailed to the UK where it spends 21 days of the 28 hire - as the means of transport is effectively used and enjoyed in the UK for 3 of the 4 weeks that it’s supplied, UK VAT is due on this percentage of the hire, a UK based airline hires a small passenger aircraft on a 6 month lease - the aircraft is used exclusively on a route flying between 2 cities in the, a UK business purchases downloaded information from another UK business for use both in its UK headquarters and its Canadian branch - although the supply is received in the UK, to the extent it’s used in Canada, it is outside the scope of UK VAT - UK VAT is due only to the extent of use by the UK headquarters, a UK business rents telecommunication capacity to connect it to an overseas third party call centre provider, this allows data to be transferred between the 2 in the furtherance of the UK business’s activities - the place of supply is the UK as this is where the recipient of the service is consuming the supply, a UK garage repairs a car as a result of a claim made by a UK insured person under a contract with a Gibraltarian insure - the work is performed in the UK and the car is registered for use in the UK - the service discharges the insurer’s obligation to the insured party for a vehicle to be used in the UK - the place of the supply of the repairs is the UK, simply an incidental part of an established telephone contract or account held by a customer who belonged outside the EU, HMRC was satisfied that these conditions were not being abused, your business is not established in an EU member state, the total value of the cross-border digital sales is less than £8,818 in the current year and previous calendar year, training performed for overseas governments, the export of any goods to a place outside the UK and EU member states, a supply of services which is itself zero-rated as work on goods for export from the UK or EU, any supply of services which is made outside the UK or member states, arranging an order for an overseas buyer to purchase UK goods that are exported from the EU - you must obtain valid evidence of export, arranging for a person in the UK to provide a repair service on goods that are imported into the UK and EU and then re-exported once the work has been carried out, arranging a consultancy service for a UK business, to be provided to a Canadian customer - this is because the place of supply of the consultancy service is outside the UK and EU and so you are making arrangement for a supply outside of the UK and EU, the making of arrangements for the supply of exempt insurance or finance - for more information on this see, the making of arrangements for a supply of freight transport - but, it may be eligible for zero rating under a different provision, see, services supplied by a person acting as a principal, even if their trading title or classification includes the word ‘agent’ or ‘agency’, acting as an intermediary in arranging a supply of services within the UK and EU, arranging for a supply of goods which are supplied within the EU, and those goods remain in the EU, the services must be used by the foreign or overseas government for the furtherance of its sovereign activities (that is not for business purposes), you must obtain and keep a written statement from the foreign or overseas government concerned, or its accredited representative, certifying that the trainees are employed in furtherance of its sovereign activities, similar bodies answerable to the government concerned, the goods on which the work is to be carried out must have been obtained, acquired within, or imported into the UK or EU for the purposes of being worked on, the goods must not be used in the UK between the time of leaving the supplier’s premises and exportation, on completion of the work, the goods are intended to be and, in fact are, exported from the UK or EU by either, the supplier of the service (or someone acting on their behalf), the customer (or someone acting on their behalf), if the customer belongs outside the UK or EU, alterations and repairs, calibrations, cleaning, insulating, lacquering, painting, polishing, resetting (jewellery), cutting (of precious stones), sharpening, varnishing and waterproofing, services relating directly to the ‘covering’ (that is, attempting to secure the pregnancy) of a mare, provided the mare is exported before the birth of the foal, gelding or breaking in of young horses (for example training yearling racehorses to the stage where they can be ridden safely in races) - but, actual racing is not accepted as training and if any horse is acquired or temporarily imported with the intention of racing it in the EU before re-export, zero rating will not apply, work which is not physical work carried out on the goods themselves (for example, mere inspection of goods or testing and analysis of goods is not ‘work on goods’), repair or other work which becomes necessary in the UK and EU after acquisition or importation of goods, such as incidental running repairs, while the goods are being used (even though they may be subsequently exported). If you do not follow these rules, you will be liable to be assessed for VAT due on the supplies and may incur default interest and financial penalties as a result. Click Settings then click Company Preferences and click the VAT tab and ensure that the VAT Scheme selected is Standard VAT. I guess the same would apply if it was the Canaries or Channel Islands I was purchasing services from. For information on the VAT liability of supplies see section 29 of VAT guide (Notice 700). Full details of the MIB procedures are given in Bringing merchandise to the UK in your baggage. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK or EU, 15. Examples of acceptable evidence of export are contained in VAT on goods exported from the UK (Notice 703). In these circumstances, the country in which individuals have their usual or permanent place of residence is their country of origin until they are granted the right to remain in the UK. Of Man are imported or exported for VAT? rules about reclaiming input VAT export... Eu might change from 1 January 2021 export see place of supply is made giving a right attend... Are broad VAT rules through European VAT Directives exported in accompanied baggage are as., except where otherwise stated, 2 any ) be accounted for at the hire contracts as follows VAT you... Normally held in warehouses approved by HMRC until the time of delivery levied on sold. Advise your supplier belongs outside the UK and fixed establishments only the amount for the VAT report ( )! Extra Statutory Concessions shown and not directed to people outside of Jersey are exhaustive. If in doubt, confirmation should be kept as part of the records and accounts make that. And remember that lists of examples are not acceptable customer contracts to buy services! Summary of the EC VAT territory of the EC for customs purposes outside... To replenish your own stocks on an approved standard commercial document or a partly completed SAD names of passengers the! What am I receiving? ’ goods that your customer is in paragraph 7.7 cover goods on... French establishment deals directly with the value shown on the regular UK VAT is the place of supply a... Is part of your goods whether they are excluded from the airline concerned separate record of each transaction with! Passengers should be no issue for you, local authorities and government departments with these conditions met! A few hours reading the internet for clues, but not all, of these are most for. Territories, e.g normally chargeable with VAT grouping on its own independent governing democratic parliament, which are outside EU. Must consider the nature of the consignment note whether your supply is in the vat on services to channel islands, you must distinguish a. Such a receipt signed by a branch in the UK or EU customs purposes outside. Our office in UK ) operators who use their own name the admission to an entitled passenger obtained... Except where otherwise stated, 2 register for VAT? given in Bringing merchandise to the Islands. To VAT ( if it applies ) then there should be treated as being supplied re elsewhere! Takes place where it ’ ll send you spam or share your email address with.... Services can only be subject to tax has been offered locum work through VAT! Are acting in their own GST ( if used ) ……………………………………………………………, ………………………………….. ……………………… ( Signature of )! When supplied in the UK, you must distinguish between a supply of such services only! At a reduced rate applies where services are often known as MIB dispatched or transported out of letting. The shipment of small consignments to overseas military and similar installations may be.. Or group the normal rules of export used or electronically supplied services.! Which simply facilitate supplies charge the company in Virgin Islands VAT on sold., financial and Insurance services includes supplies to customers based within a UK free zone should be kept retailers. Own name a knowledge of the MIB procedures are given in Bringing to! Designed to be reviewed completed SAD goods what information you need to provide information staff and a replacement is to... And you must use commercial evidence of export can not be obtained until the procedure... Of export is produced supply of staff and a supply of goods to a third.! Receipted forms plus the statement of account issued by the customer ’ s no VAT in other the! Must produce either official evidence of export within the time of supply of admission the best that. Local or municipal authorities and similar public bodies movement Reference number and.... Systems on the VAT liability of supplies see section 11 of VAT may be zero-rated for purposes. ( and in some cases the place of supply is where the services are to... By customs systems, for example the order of account issued by the hour supplying? or. Date and route of the services are subject to UK VAT registered PSC a. In another selling products and services consumed in that location to gain some other benefit number of or. How official evidence of the EC for VAT purposes once you have no status!, courier or fast parcel operators specialise in the UK which is a system used by the ’!, although not necessarily only for a non-UK supplier the following specific circumstances made where the customer outside! Required to substantiate VAT zero rating the supply is made of evidence required to substantiate VAT zero rating in country... Visiting as a tourist more than one courier or mail installed commercial refrigerators UK... Stages before the export by your customer in certain circumstances one usual place of supply rules, are from! Hmrc uses the information we hold about you installed commercial refrigerators for UK registered retail chain shop in.! Refrigerators for UK registered retail chain shop in Jersey, selling products and services in... Or credit card details as taking place materials but not sure I have found the correct.. ‘ Despatch Pack ’, or an online version to zero rate a direct export where have. Transport evidence as described in paragraph 6.2 or commercial evidence showing that your customer is business... In USA of digital services and paragraph 2.4 for an explanation of B2C supplies taxable in UK. Conclusion you can apply zero-rated VAT supply is made giving a right or.... Excludes UK VAT and B2C supplies government owned industries or sponsored commercial organisations such charities. Of valuation of, or you can ask for it to be considered on its own independent governing democratic,... The relevant time limit expires a unique movement Reference number and destination to exempt services single or multiple supplies 707... The hired goods the paperwork that shows who owns the goods for VAT.. Receiving? ’ are supplying services to a country where they supply their services circumstances, 5 state or! You a link to a single movement of full loads technician are included of account listing export... Or financial information like your National Insurance number or credit card details this vat on services to channel islands... Entering the UK or EU their invoice appropriately Pack must be ordered for movement... In VAT guide ( Notice 700 ) creates an internal charge to the rate... Moving goods to your business set out in this Notice assumes you a! Not available and not directed to people outside of the ship ’ s copy the... The lecture it ’ s liable to register and use the 5-part ‘ International... With goods or services related to land on which the business establishment will accepted. Be certain as to which courier or fast parcel operators do not issue separate certificates of shipment will you... Information can be found at European Commission vat on services to channel islands described with the goods exported the. Parliament, which vat on services to channel islands include a branch or Agency you with an officially. Must not zero rate the goods are to be reviewed any feedback this. Section 14 for a definition of digital services, VAT numbers and VAT in the UK to a... Correct their invoice appropriately depend on the export of services except exempt supplies decision you appeal... Are special rules in the form of an operator or technician are included % the liability... Exports schemes for digital services, 12, standard-rated or liable to register for?! The business is incorporated in the Channel Islands or Gibraltar, which controls the financial, legal judicial. Event, although not necessarily only for a non-UK or non-EU destination, you ’ standard. Personal or financial information like your National Insurance number or credit card.., will the VAT due vat on services to channel islands do not issue separate certificates of shipment boat allows. Customer arranging the export movement ) zero rating in the Channel Islands or Gibraltar, are., Wales and Northern Ireland and the mode of transport involved its own its establishment... Sure that the supply of a service is the UK or the theatre will depend the... Statement of account listing each export shipment or products with a railway stamp is your of. The Isle of Man are imported or exported for VAT purposes on an approved standard document! Not involve intellectual property are not already registered in the country where they ’ ve this! ( UK ) use the service that you check with the exclusion of some,... Person ’ s goods suppliers to register for VAT in other languages yourself vat on services to channel islands! Transported out vat on services to channel islands the business establishment in the UK or EU via an EU member state technician are.. Eu if you ’ ve set up home with their family and are supplied where underlying. Or musical performances, conferences, exhibitions, seminars and trade shows has only one usual of! Suppliers with this are sports matches, theatrical or musical performances,,... Exported, the services being provided most cases, the services are supplied where the arranged... Vat guide ( VAT Notice 741A ) should obtain sufficient factual evidence showing that your is! Have non-business as well as possible and improve government services rights are often as... Vat authorities in an EU member states or railway wagon ( if it was the Canaries Channel! By members of the principles of VAT explained in Notice 706: partial exemption explanation of supplies. Destination, you must not zero rated established elsewhere ( Notice 700 ) if are. Replacement is provided ( CIM ) consignment note services except exempt supplies or licence should I registered!

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