VATREG02550 - Basic principles of registration: place of supply/outside the scope supplies
In calculating taxable turnover under paragraph 1 of Schedule 1 to the VAT Act 1994, the value of supplies with a place of supply outside the UK must be disregarded. Under section 4(2) of the VAT Act 1994, only supplies made in the UK constitute taxable supplies for VAT purposes.
Supplies of certain reverse charge services
For more information, see VATPOSS14000. (External users can find this guidance at http://www.hmrc.gov.uk/manuals/vatpossmanual/index.htm).