Q. I do some educational consultancy work in Africa for a business based in Ireland. My UK-based company will issue the invoice for that work, but it's in the flat rate scheme for VAT. Should that invoice be included in the turnover I apply the flat rate to?

A. The invoice your UK Company sends to Ireland for your work in Africa is outside the scope of VAT. You should not add VAT to that invoice, and you should exclude that invoice from the turnover used to calculate your flat rate payment of VAT for the quarter.

Q. I am a non-executive director of a number of companies. Can I offer consultancy services to those companies on a self-employed basis?

A. You can offer your services to those companies on a self-employed basis, but you need to have a clear contract which distinguishes your work as a consultant from work you do as a director. The self-employed tasks need to be invoiced separately and declared to HMRC as a separate business from your fees as a director.

Generally the fees for work you perform as a director should be taxed under PAYE. Legislation introduced in the Finance Act 2013 requires the IR35 provisions to apply to work done as officers where that work is charged through a third party, such as a personal service company.