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A second job - freelance web design
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That's right, it is as simple as that. If you're not registered for VAT then you just charge a price and that is what your customers pay. They can't reclaim any VAT on it.
One thing to be careful of is when buying from business suppliers, most will not include VAT as a lot of their customers will claim this back. If you're not VAT registered, just be aware that you will be paying the full price including VAT like any other domestic consumer.0
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