With the hope that classroom lessons get back to ‘normal’ from September, a number of schools are considering how to re-integrate their pupils presently based overseas.
To facilitate this re-integration process, we understand that schools are offering pupils who reside in countries that are excluded from the quarantine exemption list the opportunity to spend a self-isolation period in their boarding houses.
Fees are applied by schools to the services provided in order to cover the costs incurred. We cover the VAT and corporation tax treatment of these fees below:
If you choose not to bring pupils into the UK but seek to educate them remotely through the use of electronic means, you should be aware that some countries are seeking to collect local taxes from the recipient of the supply (the parent). For more details on this, view our recent webinar
If you would like to discuss this issue further, please contact Robert Warne below or your usual Crowe contact.
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