Just checking that my understanding of selling services to UK businesses and Vat registration is correct. We have been selling advertising services to the UK as per 4th schedule Vat rules here, ie.we don't charge Vat, and the other business must a/c for it in UK. But if we go over the threshold set by HMRC of £73,000 we must register for Vat in the UK also. I am presuming that is £73,000 per annum and not in total as I did not see per annum written after it on HMRC site. Hope someone can tell me if I have this correct.