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Good afternoon,
I have a VAT registered client who is based in the UK. They pay franchise fees to a company in Australia, so I believe the reverse charge should apply for imported services. He has told me that he makes payment from his UK bank account, to their UK bank account.
Does the fact that he makes payments into a UK bank account and not an Australian one change anything at all?
Any help is most appreciated!
Thanks & regards,
Wendy
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