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Readers forum: Coronavirus VAT challenge

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23 June 2020
Issue: 4749 / Categories: Forum & Feedback
VAT on charges for courses arranged in India.

We act on behalf of a client who has previously run short courses in India with attendees. She has never accounted for UK VAT on the course fees which I presume is correct?

Currently she is stuck in India because of the coronavirus crisis so is doing online training and coaching from India and no live events.

She trades as a limited company registered in the UK and my query is the VAT position on the charges she makes for these online courses.

Most delegates are business-to-consumer (B2C) but there might be some business-to-business (B2B) corporate customers as well that will either be based in India or the UK.

As I understand it the courses are not digital because she has some interaction with the clients but if they were digital does this change the VAT liability?

Query 19 574 – Teacher.

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