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


This notice cancels and replaces Notice 741 (February 2010). Details of the changes to the previous version can be found in paragraph 1.3 of this notice.

1. Overview

1.1 Who should read this notice

You should read this notice if you:

make supplies of services to customers outside the UK

receive services from suppliers that belong outside the UK

belong outside the UK and have customers in the UK

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