VAT outside the country?

[Leftie]

I have recently acquired a client in Jersey.

Does anybody know how I deal with the VAT? The service will be delivered in Jersey, but invoiced from here in the UK.

I am prssuming I neither add nor collect VAT on it and make a return of VAT to HMRC but have to show it in the VAT return as a supply made outside the EU?

[Eric Mc]

The general rule is that if a "service" is carried out "outside the UK", then the service can be Zero Rated.

However, determining EXACTLY where a service is ACTUALLY provided can be somewhat debateable.

As always, if in doubt, let the VAT authorities know what you intend to do and they will give you a written ruling on the correct VAT treatment.