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HMRC internal manual

VAT Place of Supply of Services

From
HM Revenue & Customs
Updated
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Intermediary services: Intermediaries

The term intermediary refers to a person who makes arrangements for, or facilitates, a supply to be made between two other persons. They can provide services to customers who may be either the supplier or the recipient of the supply which is being arranged, or to both. Intermediaries may be referred to as brokers, buying or selling agents or go-betweens.

Payments in respect of supplies made by intermediaries are often described as commissions, but this is merely consideration for the services and in no way indicates the type of supply being made.