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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Special considerations for certain registrations: direct sellers: registration

The person to be registered is as follows:

  • if the taxable turnover of the company is over the registration limit, the company is, in all cases, liable to be registered.
  • if the salespersons are acting as principals, they are liable to be registered if their taxable turnover exceeds the registration threshold.
  • if the salespersons are acting as agents, they are liable to be registered if their commission exceeds the registration threshold.
  • if the salespersons are employees of the company, they are not liable to be registered.