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HMRC internal manual

VAT Place of Supply of Services

Miscellaneous issues: UK registration of traders with no place of business

Traders who belong outside the UK and have no place of business here can nevertheless make supplies in the UK under the place of supply rules described in this book, and may therefore be required to register for VAT in the UK.

General policy questions on the registration of non-UK businesses both in their own right and via agents or fiscal representatives are dealt with by Accounting, Records, Exports policy team.

Where it is necessary for traders with no business establishment in the UK to register for VAT in the UK, the registration procedures are dealt with by

The Non-established Taxable Persons Unit
Custom House
28 Guild Street
Aberdeen AB11 6GY