My client provides consultancy services to her UK customers and earns approximately £50 000 per year. She is a small sole trader residing in the UK and is not registered for VAT. She has just won a contract for £200 000 with a multinational company and will sign the contract next month. The company has its headquarters in London but my client will be required to travel to China and assess market conditions there. She will spend a few months working in China itself and will meet with the officials at the multinational company’s office in China. She will produce the report in the UK email it to the multinational’s office in London and payment will be received via the London headquarters (though this will come from the Chinese office’s budget). Is my client required to register for VAT in the UK?
