VAT Notice 741: place of supply of services-before 1 January 2010

This notice explains how to determine the place of supply of your services and also how to deal with supplies of services which you receive from outside the UK.

This publication was withdrawn on

This information is now out of date. See the latest guidance on place of supply of services.



This Notice cancels and replaces Notice 741 (May 2008). It also cancels and replaces Notice 744D (March 2002), VAT Information Sheet 07/05 and Revenue and Customs Brief 52/07. Details of any changes to the previous version can be found in paragraph 1.3 of this notice.

Published 15 October 2010