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This guidance note provides information relevant to the VAT registration procedure for persons not established in the UK and is intended to be read in conjunction with the VAT registration ― compulsory and the VAT registration procedure guidance note, which has a table with links to VAT registration forms.

The following guidance notes are also particularly relevant:

1. •

   Input tax ― pre-registration, pre-incorporation and post-registration

2. •

   International services ― overview

3. •

   Imports ― overview

4. •

   Brexit ― overview