1819CSTD16 Overseas Trade Information among VAT Unregistered Businesses

This quantitative research project aims to explore the overseas trade behaviours of VAT-unregistered businesses in the UK. Due to Place of Supply rules, VAT-unregistered UK businesses do not usually need to pay VAT on services purchased from overseas. This leads to different outcomes for UK VAT-unregistered businesses depending on whether they purchase services within or outside of the UK. This research will help HMRC to understand the extent and nature of imported services by UK VAT-unregistered businesses. Additi...