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HMRC internal manual

VAT Place of Supply of Services

Introduction: Supplies to business and non-business customers

One of the changes that the VAT Package introduced in 2010 was the differing treatment of certain supplies to relevant business persons (B2B) and non-business customers (B2C). For example, intermediary services B2B fall under the general rule whereas the same supplies B2C are taxable where the underlying supply takes place. Therefore it is important to establish whether a service is supplied B2B or B2C at the outset.

To determine whether a supply is B2B it must be determined whether the customer is a relevant business person. Guidance on this is given in VATPOSS01350.