VAT issues on work for business customers and private individuals in Jersey.
I have an electrician client who is VAT-registered in the UK but carries out a lot of work in Jersey. He has been claiming Jersey VAT on his UK VAT returns – mainly on hotel bills – which appears to be at 5% and is described as goods and services tax (GST). He is worried that his claims are wrong. I have found some information online but nothing gives a definitive answer.
As a separate query most of his work in Jersey is for business customers so presumably this is ignored as far as the question of registering for GST in Jersey is concerned? In other words the customer can do the reverse charge on his Jersey returns. But what if some work is for non-business customers say private individuals? Would my client need to obtain a Jersey VAT number and charge 5% Jersey...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.