VAT Guide

A guide to UK law on VAT

Students of our programmes come from across the world and we are obliged to charge VAT on our invoices depending on the VAT regulations applicable to them. The following text is designed to clarify the key points about VAT but does not offer specific advice or guidance.

  • All UK and EU individuals and UK businesses are obliged to pay VAT and so this is added to our invoices accordingly.
  • Businesses that are within the EU but outside the UK and that are registered in their own country for VAT are not required to be charged VAT on provision of their VAT registration number.
  • Private individuals who live outside the EU are liable to UK VAT at the standard rate.
  • Businesses outside the EU will be liable based on the “Place of Supply” rules.

The above does not constitute advice and is not intended to be used as a basis on which to make any decisions and is solely provided as a general outline. Detailed information can be found on the HMRC website.