The 20% Personal Sales Rebate isn’t exempt from VAT and anyone VAT registered will need to pull the invoices from your Business Hub for VAT and personal sales figures to calculate the outbound VAT element and the difference needs to be paid to HMRC on top of the VAT TBS pays on the Self Billing Invoices. There is no payment form to support personal sales i.e the VAT registered Consultant is responsible for this element of the VAT.