Readers’ forum: VAT liability of exam services for overseas students

My client owns a profit-making company which offers language courses and training; she is resident in the UK and the company is registered for VAT. She teaches French and English and the course material is automated.

However at the end of the course her students go through two examinations an online multiple-choice exam – fully automated – and then a verbal test where the students speak to her over zoom for 15 minutes in a one-to-one conversation in the relevant language.

She charges a single exam fee of £200 to each student which covers both exams – if the students pass they receive a framed certificate.

My question relates to the VAT liability of the exam fee for her overseas students. Should she charge UK VAT? Are there any separate issues for her EU students compared to those based outside the EU?...