Registering for VAT - fixed establishment

[barnabymctavis]

Hello,

I'm in the process of registering for VAT and the first question asked while doing so is the below;

Does the business have a fixed establishment in the UK or Isle of Man?​

A UK or Isle of Man establishment exists if either the:

• place where essential management decisions are made and the business’s central administration is carried out is in the UK or Isle of Man
• business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK or Isle of Man

--

I'm not really sure how to answer this (it's a yes/no). I work as a sole trader. I'm a musician/composer, writing music for TV shows and I work from a bedroom in our flat, which myself and my partner are renting.

I make 'essential management decisions' at home I guess. Our flat isn't really a 'permanent physical presence' in regard to the business as we can obviously move etc.
All in all it's a bit confusing, so if anyone has any guidance on this one it'd be greatly appreciated.

Thanks

 

[DWS]

If you are living in the Uk and that is where you are based for work then you have a fixed establishment in the Uk
Have you thought of maybe engaging an accountant to discuss your business and the impact of being VAT registered?

 

[AndreasC]

Hi Barnaby,

You're place of business is your home as you work from there so that's your establishment

Andreas