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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—overseas traders (from 1 December 2012) / V2.159 Exemption from registration for overseas persons

V2.159 Exemption from registration for overseas persons

Part V2 Registration – deregistration

HMRC may exempt overseas persons from registration if both:

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•�� they request this, and
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•�� HMRC is satisfied that the taxable supplies the person makes or intends to make are all zero-rated,

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