Q. I am an IT consultant and have just returned from Guernsey where I was undertaking some work for the government. I want to raise my invoice now that the work is complete, but I don't know whether or not to add VAT following Brexit.
A: You don't need to add VAT here as the Channel Islands are not part of the UK for VAT purposes, and your professional services are of a qualifying type specified in VAT Notice 741A. This is – not affected by Brexit as the Islands are also outside of the EU. The good news is that you can still claim input tax on any UK costs relating to your consultancy work!