My client has just received an invoice from a theatrical agent in London who is Vat Registered. The fee is for "buyout for one year only and to include TV and company website stills" The fee is £2500 but they have not added VAT but just put n/a in the VAT column. I contacted the company to query this and was told that the person they pay is not VAT registered so as an agent they do not have to charge VAT to us. This seems a little odd to me and wonder if I should contact HMRC or is this the norm with theatrical agents?