VAT Information for Overseas Customers

Introduction

VAT rules for supply of services are changing (January 2010 and January 2011) and are, as you would expect, very complex.
This table 'shows' the timing of the changes. Basically that means that there is no change from the way things have been for training services until January 2011.

 

Currently until January 2011, if you are attending a course with us in the UK then OTT has to charge you UK VAT (Value Added Tax) as we are obliged to charge tax based on the 'place of supply' of the service to you, which is in the UK. However it may be possible for you to claim for a refund of this VAT from the relevant authority. We cannot do this for you, and as the rules are complicated it is best that you take advice from the relevant authorities. Below are some contact details, information, forms and links to help you.

Tax Office Contact Information

HM Revenue & Customs
VAT Overseas Repayments Unit
PO Box 34
Foyle House
Duncreggan Road
Londonderry
BT48 7AE
Tel: +44 (0) 2871 305100
Fax: +44 (0) 2871 305101
Email: enq.oru.ni@hmrc.gsi.gov.uk

Forms

VAT65: Application Form by a business person established in the Community for authority Refund of Value Added Tax
VAT65A: Application by a business person not established in the community for Refund of Value Added Tax

Guidance Notes

Refunds of VAT in the EC for EC and non-EC businesses

HM Revenue and Customs: VAT for Travellers

Please check this link for further information and in case there have been any recent updates to these guidelines and forms
VAT for Travellers
 

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