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HMRC internal manual

VAT Place of Supply of Services

Where performed services: services to non-business customers (B2C services)

The following services are taxable where the service is performed, when carried out for non-business customers

In order to find the place of supply, it is important to determine the place where the services are actually performed. Where a UK supplier provides such services to non-business customers, and the services are performed in another Member State, this may create a liability to register for VAT in that country and charge local VAT.