Checklist

Engineering services, transmission of television signal

Generally

Imported services

Input tax

Generally

Recovery

International trade enquiries, dedicated HMRC team, address

Land related

Cases on immovable property

Generally

Place of supply

Services must directly relate to land

Management services

Official publication

Place of supply

Basic rule

Land related services

Place of supply, exceptions to basic rule

B2B supplies

B2C supplies

Generally

Tax-shift mechanism

Training of overseas personnel following installation/equipping of foundry

Training to foreign governments

Value added tax, zero-rating

Work on goods imported into EU

Conditions for zero-rating

Generally

Warranty work when goods permanently in UK

Zero-rating

Generally

Training to overseas governments