NGOs etc

[Nonimous]

Client has done some work for the World Heath Organisation
The WHO's website says https://www.who.int/about/accountability/procurement/frequently-asked-questions that as a UN body is exempt from payment of direct and indirect taxes, including duties for its purchases.
I assume, therefore, that from the point of view of the UK supplier the VAT position is outside the scope with the right to recover input tax?

[les35]

The logic does not follow.
Your client will have to follow the usual rules to determine the VAT liability of his services. It may be, that as a result, he is eligible to be registered for VAT in the UK to recover input tax. HMRC Notice 741A is the place to start; and then invest in some professional advice.