If your contract is to supply standard goods, without any alteration to meet the specification of the client, which you are contracted to install or assemble, either by you or someone acting on your behalf, you are providing goods to which the installation service is ancillary and is therefore treated as a supply of goods, for example the supply of studio recording equipment, where the supply involves the installation of the equipment at the customers studio. When determining whether a service is one of admission to an event its important to consider firstly whether an event is taking place and secondly whether the payment made relates to admission. Examples of services excluded from this description are the supply of: This covers entering into agreements not to pursue or undertake any business activity and or refraining from exercising, or relinquishing, intellectual property rights. If you are not already registered in the UK, youll be liable to register and account for any VAT due. But we hope you decide to come check us out. 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. If you are still unhappy, find out how to complain to HMRC. Where it applies to services which you receive, you, the customer, must act as if you are both the supplier and the recipient of the services. See? If you are installing goods on land or in a property the question will arise as to whether you are performing a land related service or installing goods. Examples include: Amongst the types of service not included as valuation services or work on goods are: You can find out more information about passenger transport in [The VAT treatment of passenger transport (VAT Notice 744A)(https://www.gov.uk/government/publications/vat-notice-744a-passenger-transport) and freight transport in You simply credit your VAT account with an amount of output tax, calculated on the full value of the supply youve received, and at the same time debit your VAT account with the input tax to which youre entitled, in accordance with the normal rules. It only applies where services are supplied in the UK by a supplier belonging overseas. For more information read the VAT guide (Notice 700) if you need to convert foreign currency into sterling. You can find out about the liability of services relating to land by referring to: If you make supplies of building and construction services in the UK and those services are liable to VAT at the standard or reduced rate you may have to apply the VAT reverse charge for construction services. Both members and non-members can engage with resources to support the implementation of the Notice and Wonder strategy on this webpage. All other B2B services are determined under the general B2B rule. Admission is any payment that gives an individual or group the right to attend an event. If you receive a supply to which the reverse charge applies and yet your non-UK supplier issues a VAT invoice on a UK VAT registration, you must still apply the reverse charge as it is not an optional adjustment. The services to which this applies are: You should give your UK VAT registration number and confirm you belong in the UK to your supplier as evidence that theyre not liable to account for any UK VAT due. Where certificates or instruments are sold with goods or services theyll usually be viewed as incidental or ancillary to the main supply. To determine the place of supply of your service you should consider the exact nature of your services against each of the special rules first (read paragraph 6.4) and only if none apply will your service fall under a general rule. If you have any feedback about this notice please email: customerexperience.indirecttaxes@hmrc.gov.uk. If you supply services relating to land in an EU member state, you may be liable to register for VAT in that member state. Advertising or promotional messages may be disseminated in numerous ways. Services which, under the place of supply rules, are supplied in another country are outside the scope of UK VAT. A B2B supply of the long-term hiring of means of transport is subject to the general rule for the place of supply of services and so supplied where the customer belongs. This is the place where the customer takes actual physical control of the means of transport (for example, where the vehicle is located when the keys are handed over). Supplies to visitors from countries outside the UK are no longer subject to UK VAT. 5.9 The scope of the reverse charge on specified B2B services that are supplied in the UK The place of supply rules for services, 12. Thank U, Next. Find out how to determine the place of supply of your services and how to deal with supplies of services which you receive from outside the UK. Unlike the general rule services, such supplies do not count as your taxable supplies for the purposes of determining whether youre liable to be registered as a taxable person as described in paragraph 5.7. It will take only 2 minutes to fill in. Where this section applies you should obtain sufficient factual evidence showing that your customer belongs outside the UK. Such goods will normally be treated as supplied where they are installed. Payments for their services are often described as commission. News stories, speeches, letters and notices, Reports, analysis and official statistics, Data, Freedom of Information releases and corporate reports. Example: C.S. WebFind software and development products, explore tools and technologies, connect with other developers and more. You should read this guidance in section 14 for a definition of digital services and paragraph 2.4 for an explanation of B2C supplies. Goods include all forms of moveable property but exclude land, property or equipment permanently installed. Where you have establishments in more than one country, youll need to decide which one is most directly concerned with a supply (read section 4). Examples of ancillary services would include the charges for the use of cloakroom or sanitary facilities. a) quantum computer science, especially quantum computers and quantum simulation, Services supplied in the UK may be exempt, zero-rated, standard-rated or liable to VAT at a reduced rate. However, the UK will remain connected to the service to allow obligations relating to supplies made before the end of the transition period to be met, as follows: The deadline for submission and payment of: The deadline for corrections to previously submitted special accounting returns is 31 December 2021. Corrections to registration information can be made until 31 December 2024. If you cannot attribute the input tax due (because, for example, you make exempt supplies) the effect is to make you pay VAT on the supply at the UK rate. Its the nature of the service that you should consider, rather than your professional qualification or status. Work on goods for export is zero-rated provided that all of the following conditions are met: If your supply is zero-rated in anticipation of export but the goods are not in fact exported, you will need to reconsider the liability and adjust the VAT. UK VAT grouping on its own does not cause this to happen. In such cases the place of supply of such services depends on the nature of the services provided. In most cases, the activity will normally be related to an event, although not necessarily only for a limited duration. This page has been updated because the Brexit transition period has ended. The services are those that have an advisory nature with a high degree of intellectual character. For EU customers their VAT registration numbers is the best evidence that your EU customer is in business. Lett by J. Khuyagbaatar and others states the superheavy element with atomic number Z = 117 (ununseptium) was produced as an evaporation residue in the 48 Ca and 249 Bk fusion reaction at the gas-filled recoil separator TASCA at GSI Darmstadt, Germany. But, in some cases the customer may consider that their aim is not to attend but to gain some other benefit. B2B supplies means supplies made to businesses. This covers the letting on hire, or leasing, of all goods other than those which are a means of transport (read section 6). If, in anticipation of export to a place outside the UK, you zero rate your supply under this item but, in the event, the goods are used in the UK before export or export does not take place, youll need to reconsider both the place of supply of your services and, if its the UK, the appropriate VAT rate that applies. Where this occurs and the service is land related, a suitable apportionment between countries should be made. Where B2C services are provided in connection to cultural, artistic, sporting, scientific, educational, entertainment or similar activities these services will be taxable at the place where they are performed. Reusable presentations Browse some of our favorite presentations and copy them to use as templates. Get information on latest national and international events & more. This notice deals only with the place of supply of land related services. WebWhen students become active doers of mathematics, the greatest gains of their mathematical thinking can be realized. WebWarning: You are accessing a U.S. Federal Government computer system intended to be solely accessed by individual users expressly authorized to access the system by the U.S. Department of Education. Recommended videos See how other users use Prezi Video to engage their audiences. We use some essential cookies to make this website work. As well as covering the services normally provided by the professions listed, it also covers services that fulfil a similar function. For VAT purposes, the place of supply of a service is the place where that service is treated as being supplied. Just think of us as this new building thats been here forever. If youre a UK recipient of services from a non-UK supplier the following rules apply to you. See 16 C.F.R. If you supply services, you may recover (subject to the normal rules) input tax related to: The place where a supplier or customer belongs will determine where the service is supplied and who accounts for any VAT due in the following cases: You belong in the UK for the purposes of either making or receiving a supply of services when you have any of the following: The references to a business establishment or a fixed establishment should also be read as including a legal person with no business activities for deciding where such a customer belongs. . If you have a temporary presence of human and technical resources in the UK, this does not create a fixed establishment in the UK. Youll need to use place of supply rules for certain services. A UK supplier contracts to supply advertising services. The service will be land related if, when installed or assembled, the goods become a fixture of the land or property that cannot be easily dismantled or moved. We also use cookies set by other sites to help us deliver content from their services. This is because the services are not for the needs of a specific branch. The scene change, represented in the printed book by a gap containing a solitary centered star between the second and third paragraphs, is here represented using the hr element. If the supply is in an EU member state or another country it is said to be outside the scope of UK VAT. There are a number of exceptions to the general rules and there are special rules to cover these. It does not have a permanent physical presence at the registered address and the day-to-day business is undertaken from the home address of the director. The only B2B service taxable where performed is the admission to an event. This can be either the supplier or the recipient of the arranged supply (and in some cases may be both). Where the place of supply of your services is outside the UK, you should make sure that your records contain enough evidence that this is the case. > Checking Email cannot exceed 64 characters. Dec. 2008 While completion of Form WH-347 is optional, it is mandatory for covered contractors and subcontractors performing work on Federally financed or assisted construction contracts to respond to the information collection contained in The place of supply rules contain default or general rules, one for supplies to business customers B2B and one for supplies to consumers B2C. To decide whether a particular hire is short-term or long-term hire you should look at the hire contracts as follows. From 1 January 2010 to 31 December 2012, B2C supplies of the long-term hire of means of transport were subject to the general rule for the place of supply of services and so made where the supplier belongs. If youre not already registered in the UK, you may be liable to register. Any hire beyond this period is a long-term hire. However, document authors, including authors of traditional documents and those transporting data in XML, often require a higher degree of type checking to ensure Youll love it here, we promise. Where a supply of services covers services typically provided by more than one of the professions listed, it is not necessary to determine which description best describes the supply as the place of supply will be the same. Come inside to our Social Lounge where the Seattle Freeze is just a myth and youll actually want to hang. Where this applies, your services are supplied where your customer belongs and so are outside the scope of UK VAT. Where you supply electronically supplied telecommunications and broadcasting services, your place of supply will be where the consumer is located. For example, a customer may attend an educational seminar or class to learn about a subject. If the place of supply is in the UK you need to consider the liability. If you are not already registered in the UK, youll probably be liable to register. For information on the VAT liability of supplies read section 29 of VAT guide (Notice 700). You must distinguish between a supply of staff and a supply of other services which you make by using the staff yourself. Means of transport include any vehicle, equipment or device, whether motorised or not, thats designed to transport people or goods from one place to another. Where an overseas establishment supplies services to a UK establishment within the same legal entity, the reverse charge does not apply since this is a transaction within a single entity and so not a supply for VAT purposes. If they are not VAT registered youll be liable to VAT in that country and may have to register there (read paragraph 5.9). It uses a dictionary of over 200 Latin words, combined with a handful of model sentence structures, to generate Lorem Ipsum which looks reasonable. Where B2B general rule services (except exempt services and land on which the option to tax has been exercised) are purchased by an overseas member of a UK VAT group and provided to a UK member of that VAT group, its representative member is required to account for any UK VAT due under the intra-group reverse charge. This is where essential day-to-day decisions concerning the general management of the business are taken. Some customers may have non-business as well as business activities. If you can attribute the input tax due under the reverse charge to your taxable supplies (and so can reclaim it in full) then the reverse charge has no net cost to you. Enter a new email or Sign In. Examples of work on goods which may qualify for zero rating under this section include: Examples of services which do not qualify for zero rating under this section include: To zero rate a supply of such services you must obtain and keep satisfactory official or commercial evidence of the export of the goods to a place outside the UK. Advertising services include all services of publicising another persons name or products with a view to encouraging their sales. The place of supply of your intermediary services is where the underlying arranged supply is made. This includes both finished commodities and raw materials but not immoveable property such as land or permanently installed goods as described in (section 7). WebRemarks by Under Secretary for Terrorism and Financial Intelligence Brian Nelson at SIFMAs Anti-Money Laundering and Financial Crimes Conference Where this is the UK, the services are subject to UK VAT. Unless the unique identifier validity also changes (see below), the If there is any doubt in your mind you should confirm the position with your supplier. The reverse charge also applies if you are UK VAT registered, belong in the UK and receive B2B supplies of the specified services which are supplied in the UK by a supplier who belongs outside the UK. But, the supplier and the customer will normally be present at the same place during the service. If the place of supply of your services is outside the UK you should not charge UK VAT but, as you may need to account for the local tax, youll need to consider the tax rules of the country into which you are making your supply. Examples included public payphones and charges for calls made from hotel rooms. With one exception, B2C telecommunications services were subject to UK VAT when supplied to UK residents or used and enjoyed in the UK by visitors from countries outside the UK. If in doubt, confirmation should be sought from the customer. Your supplier is liable to account for any UK VAT due. These businesses may be able to claim a refund of VAT paid in the UK. It applies if your supplier belongs outside the UK even if they have a UK VAT registration number. To help us improve GOV.UK, wed like to know more about your visit today. WebOfficial Publications from the U.S. Government Publishing Office. The use and enjoyment rules apply in either of the following situations where the place of supply would be: In these circumstances, the place of supply is where their effective use and enjoyment takes place. WWF-Canada is working on nature-based climate solutions to reduce the release of greenhouse gas emissions into the atmosphere and increase our adaptation and resilience to the changes that have already begun. If you are supplying services to a business customer that are being used for wholly private purposes, the B2C rules apply. Effective use and enjoyment takes place where a recipient actually consumes services irrespective of the contractual arrangements, payment or beneficial interest. This puts you in the same position as if you had received the supply from a UK supplier rather than from one outside the UK. This registration form is only used by external users and not employees. When supplied in the UK, the hire of certain ships and aircraft is zero-rated. Dont include personal or financial information like your National Insurance number or credit card details. Ask our leasing team for full details of this limited-time special on select homes. Weve got kegerator space; weve got a retractable awning because (its the best kept secret) Seattle actually gets a lot of sun; weve got a mini-fridge to chill that ros; weve got BBQ grills, fire pits, and even Belgian heaters. But, if the same supplier was contracted to create a corporate colour scheme or style for a hotel chain to use in their own properties, those design services would not be land related. Services which do not involve intellectual property are not covered even though they may be described as a right or licence. This does not cover supplies of the letting on hire or leasing of goods where the services of an operator or technician are included. Examples of such customers are government departments, local or municipal authorities and similar public bodies. From 1 November 2017 the law changed in relation to B2C telecommunications services, and the rule concerning the place where the services were used and enjoyed was withdrawn. If you need general help with this notice or have another VAT question you should phone our VAT helpline or make a VAT enquiry online. In certain circumstances, specific services may be subject to the zero rate of VAT when supplied in the UK. No more vacant rooftops and lifeless lounges not here in Capitol Hill. Emissions allowances under the EU Emissions Trading Scheme (EU ETS), and instruments representing emission reductions, carbon credits, and certificates that identify that the production of energy has been generated from renewable sources include, but are not limited to: Verified Emission Reductions (VERs) are currently considered to be outside the scope of VAT. For example, a yacht is a means of transport even if its to be used for racing, as is a train which may be leased to a transport museum. < p > Dudley was ninety-two, in his For information about registration read Who should register for VAT (VAT Notice 700/1). The invoices should avoid general or generic descriptions and make clear the nature of the services involved. There are additional rules for all hired goods (including any hire of means of transport) depending on where the supply is used and enjoyed, which if applicable will override these rules (read section 13). Rather than having to register with an EU member state where you sell to consumers, VAT MOSS allows you to register in one member state and account for VAT on all your B2C supplies of digital services across the EU electronically via a single calendar quarterly return (a special accounting return). 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. For B2B, only the charge for the admission to an event, and any services ancillary to admission, are taxed at the place of where the event takes place. Examples of a fixed establishment include: Examples where there is not a fixed establishment include: Individuals receiving supplies in a private capacity are treated as belonging in the country where they have their usual place of residence. When a supplier uses employees to provide whatever service they are contracted to supply (under a contract for services) to a customer, it is not a supply of staff by the supplier but a supply of other services. WebThe following extract from Pandora's Star by Peter F. Hamilton shows two paragraphs that precede a scene change and the paragraph that follows it. WebThe first style uses a list of two or more points. From 1 December 2012 if you are not established in the UK, there is no registration threshold for taxable supplies of services. Web19. Unless you have information that suggests the service is wholly for private use, you may presume that your customer is in business if they provide you with their VAT number. If you only make supplies of services in the UK to which the reverse charge does apply you are not entitled to register for VAT in the UK. The Isle of Man is treated as part of the UK for VAT purposes and VAT is chargeable in the Isle of Man (under Manx Law which generally parallels UK legislation). This means that if you make any supplies of services taxable in the UK, to which the reverse charge (read section 5 does not apply, you must register for VAT here and account for any UK VAT to HMRC. There are different rules depending on whether youre supplying services to consumers B2C or business B2B. An intermediary for the purposes of this section is any person acting as a third party in arranging, or facilitating, the making of supplies. To decide where a service is being used for private purposes, you should consider the nature of the services being provided. Consequently supplies of such services by UK suppliers to UK residents are now always subject to VAT. If the service element becomes dominant because there is consultancy, design or diagnostic work, bespoke alteration or adaptation included in the contract, then its likely that you are providing a service to which the goods are incidental, for example construction or repair services. Rev. Such services can only be subject to tax in that country. B2B supplies of such services are subject to the B2B general rule. A business may have several fixed establishments, which may include a branch or agency. Once youve made this decision you can move onto considering the VAT liability of the supply. You then include in the relevant boxes of your VAT Return the: The reverse charge does not apply to supplies of services where both the supplier and the customer belong in the UK. The reverse charge is not a complicated accounting procedure. It covers place of supply and related aspects. WebRFC 3501 IMAPv4 March 2003 Associated with every mailbox are two values which aid in unique identifier handling: the next unique identifier value and the unique identifier validity value. WebRecords may be disclosed in accordance with the routine uses that appear in DOT/ALL 13 Internet/Intranet Activity and Access Records including: to provide information to any person(s) authorized to assist in an approved investigation of improper access or usage of DOT computer systems; Weve got the Jackd Fitness Center (we love puns), open 24 hours for whenever you need it. The services are provided and invoiced by its UK branch. If you belong in the UK and receive supplies of any B2B general rule services ( read section 6) and your supplier belongs outside the UK, the reverse charge applies (unless specific use and enjoyment provisions apply (read section 13). If you are not UK VAT registered and receive the services mentioned in paragraph 5.9, supplied in the UK the reverse charge does not apply. Your license to each App is subject to your prior acceptance of either this Licensed Application End User License Agreement (Standard EULA), or a custom end user license agreement between you and the Application Provider (Custom EULA), if one is provided. This includes certificates from fiscal authorities or other commercial documents indicating the nature of the customers activities in their home country. But, elements of telecommunications services used in the UK were ignored if they were: The exception to this rule was that if a UK resident used telecommunications services outside the EU under such an account with a UK provider, those services were outside the scope of UK VAT, provided that evidence was retained to substantiate the element of use and enjoyment that occurred outside the UK. To decide whether goods that you hire are a means of transport you must consider the actual nature and design of the hired goods. Each citation is followed by a brief (usually about 150 words) descriptive and evaluative paragraph, the annotation. Once an individual has been granted leave or permission to remain in the UK, they belong in the UK, even if they overstay. Where a branch of a company contracts and pays for purchases that are to be used by the whole business, the supply will be seen as being made to the business establishment, not the branch. It does not include charges by agents for arranging the supply of admission. An individual has only one usual place of residence at any point in time. When this is known, you must decide whether the service is being actually used, enjoyed and consumed in that location. Where the B2B rule applies you should obtain commercial evidence showing that your customer is in business and belongs outside the UK. Examples of acceptable evidence of export are contained in VAT on goods exported from the UK (Notice 703). Web - , Tree root If you supply services whose place of supply is in the UK, you may be liable to register for VAT in the UK. VATMOSSspecial accounting schemes for digital services, Who should register for VAT (VAT Notice 700/1), Group and divisional registration (VAT Notice 700/2), Revenue and Customs Brief 18 (2015): VAT grouping rules and the Skandia judgement, Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (VAT Notice 723A), Buildings and construction (VAT Notice 708), check when you must use the VAT reverse charge for building and construction services, VAT on movements of goods between Northern Ireland and the EU, Ships, trains, aircraft and associated services (VAT Notice 744C), Freight transport and associated services (VAT Notice 744B), VAT rules for supplies of digital services, The VAT treatment of passenger transport (VAT Notice 744A), Education and vocational training (VAT Notice 701/30), VAT Notice 48: extra statutory concessions, Claim back VAT paid in the UK if youre established elsewhere (Notice 723A), VAT on goods exported from the UK (Notice 703), customerexperience.indirecttaxes@hmrc.gov.uk, Postage, delivery and direct marketing (VAT Notice 700/24), 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 the reverse charge procedure (read section 5), section 9 of the VAT Act covers where a person is regarded as belonging for VAT purposes (read section ), schedule 4A of the VAT Act covers the rules for specific types of services (read the information within the table in paragraph 6.4), schedule 6 paragraph 8 of the VAT Act covers the valuation of services within the reverse charge procedure (read section 5), schedule 8 group 7 of the VAT Act covers the zero rating provisions for international services (read section 15), the zero rating of certain intermediary services, 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), for more information read, a business establishment in the UK and no fixed establishment elsewhere thats more closely connected with the supply, a business establishment outside the UK and a fixed establishment in the UK thats 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 accountants address but has no other offices or staff in the accountants 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, youre 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) (read section 7), restaurant and catering services, admission to an event and work on goods (read section 9), services that are treated as supplied in the UK as a result of the use and enjoyment provisions (read section 13), hire of means of transport (read section 8), services, including admission, linked to physical performance (for example, artistic, cultural, education and training, sporting, entertainment services, exhibitions, conferences, meetings) (read section 9), ancillary transport services, valuation of and work on goods (read section 9), restaurant and catering services (read section 9), passenger and freight transport (read section 10), use and enjoyment of digital services and the letting on hire of goods, including means of transport (read section 13), 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, the term of the first contract needs to be considered to decide whether the second term is short-term or long-term, where the 2 contracts together exceed 30 days (or 90 days for vessels) then the second and subsequent consecutive contracts are treated as long-term hires if the first contract is genuinely of a short-term hire it will remain, there is a second separate contract for short-term hire between the same 2 parties if that second separate hire contract relates to a different means of transport or the terms of the hire differ significantly, the contracts will need to be considered separately, a short-term hire contract is extended if the extension means that it exceeds the 30 or 90 day period, the place of supply is determined by the long-term hire rule, unless it can be satisfactorily demonstrated that the circumstances leading to the events were outside the control of the parties involved, 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 paragraph 12.2, 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 (read section 7), 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 deceaseds 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 UK, outside the UK 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, 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, 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 and 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 its 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 and 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 its used in Canada, it is outside the scope of UK VAT, for this reason 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 businesss 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 insurer, the work is performed in the UK and the car is registered for use in the UK the service discharges the insurers obligation to the insured party for a vehicle to be used in the UK, for this reason 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 UK, HMRC was satisfied that these conditions were not being abused, training performed for overseas governments, a supply of services which is itself zero-rated as work on goods for export from the UK, any supply of services which is made outside the UK, an order for an overseas buyer to purchase UK goods that are exported you must obtain valid evidence of export, for a person in the UK to provide a repair service on goods that are imported into the UK and then re-exported once the work has been carried out, 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 so you are making arrangement for a supply outside of the UK, the making of arrangements for the supply of exempt insurance or finance (read, the making of arrangements for a supply of freight transport but, it may be eligible for zero rating under a different provision (read, 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, arranging for a supply of goods which are supplied within the UK, and those goods remain in the UK, 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 for the purposes of being worked on, the goods must not be used in the UK between the time of leaving the suppliers premises and exportation, on completion of the work, the goods are intended to be and, in fact are, exported 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, 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), special accounting returns for quarter 4 of 2020 is 20 January 2021, any outstanding special accounting returns is 31 January 2021. 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