At this time of year our practice is predominantly occupied with completing self-assessment returns for clients. Please can you explain the VAT rules post-Brexit for invoicing overseas clients.

This is a topical and indeed perennial question which has had an extra twist added post-Brexit. While business to business (B2B) supplies of professional services, such as those of an accountant or tax adviser were and continue to be treated as being supplied where the recipient belongs, in line with the place of supply of services general rule, a different treatment used to apply if the recipient were a non-resident individual (ie, business to consumer (B2C)).