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VAT Act 1994, Section 8 provides that, where a person belonging in the UK receives a supply of relevant services from a person who belongs in another country, that supply shall be treated as a taxable supply made in the UK by the recipient in the course of furtherance of his business. (This is also known as ‘reverse charge�.)

The value of those supplies must be included in the person’s turnover when determining whether he should be registered.