When a resource is sold from Tes’ Resources website to a third party, Tes is the seller in that sale and so charges VAT/GST (as appropriate) to the third-party customer and remits that VAT/GST to the appropriate Tax Authority.
It is your responsibility to decide whether you need to register for UK VAT in respect of your royalty income. It is also your responsibility to file your own VAT returns and pay the VAT due to HMRC.
If you are based in the UK and are VAT registered, it is your responsibility to issue a tax invoice to Tes Education Resources limited for the royalty income paid into your bank account. You need to notify Tes if you are already registered for VAT, become registered or deregister.
For up-to-date government information about registering for VAT, please see here.
The information contained in this section will help you think about the tax implications of selling your content on Tes Resources. However, Tes is not a tax adviser and recommends that you consult a tax professional for advice pertaining to your own specific circumstances.