A person that does not have a UK establishment cannot benefit from the UK VAT registration threshold (see V2.157–V2.161) .A non-established taxable person (NETP) is any person that does not have a UK establishment and who is registered, or required to be registered, under VATA 1994 ( see V2.101). There are three options open to such a person:
- Ìý
•ÌýÌýÌýÌý appoint a VAT representative
- Ìý
•ÌýÌýÌýÌý appoint an agent, or
- Ìý
•ÌýÌýÌýÌý register directly
These three options are considered under the headings below. For HMRC guidance, see Notice 700/1, sections 9, 10, 11 and 12.
Appointment of VAT representative by overseas person
Subject to the conditions below, HMRC may direct NETPs, or allow NETPs to choose, with the agreement of HMRC, to appoint a 'VAT representative' to act on their behalf in relation to VAT1.
Circumstances under which a direction can be made
A direction may only be made where the person on whom the direction is made:
- Ìý
•ÌýÌýÌýÌý is a taxable person for the purposes of
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