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A software developer has recently taken on a new role writing software for an Australian firm. A decision needs to be taken as to whether this should be carried on as a self-employed person or through a limited company
My client is based in the UK and writes software for other businesses. He has previously been an employee of any companies he worked for. He is now giving up his employment because he has been offered a contract with an Australian company.
He will continue to work from his home in the UK and will invoice the Australian company on a regular basis. The decision has not yet been made as to whether he will be self-employed or provide his services through a limited company.
Because the turnover (the invoices to the business in Australia) is estimated to be £100 000 in the first year the question arises as to whether he should register for VAT. I understand that for VAT purposes business-to-business international deals are relative to where the customer is based but I am not sure whether this applies to services as well...
