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An architect is registered for VAT in the UK and is based in this country. He has recently carried out some work in conection with a client’s holiday home in the Republic of Ireland. The property owner is also resident in the UK
My client is VAT registered in the UK as an architect and he did some work for a client in London (a private individual) in relation to the client’s holiday home that he is building on the west coast of Ireland. The fee is only £1 500 and my client charged UK VAT – but I understand that there could have been a need to register instead for Irish VAT?
My question is a practical one. If my client gets a VAT visit from HMRC will the officer really be concerned with the 3% difference between UK and Irish VAT (which I understand is 23%)? After all the tax difference is only £45.
I look forward to replies and advice.
Query 18 243 – Galway
Reply from Alex Millar author of Tolley’s VAT Planning 2013-14
I doubt that HMRC will be too concerned about the...
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