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HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VATREG37000

Non-established taxable persons (NETPs): contents

  1. VATREG37050
    Introduction
  2. VATREG37150
    What is an NETP?
  3. VATREG37200
    Place of supply
  4. VATREG37250
    Exemption and exception from registration
  5. VATREG37300
    Distance selling
  6. VATREG37350
    NETPs failing to register
  7. VATREG37360
    Overseas bank accounts
  8. VATREG37370
    Registration options available to NETPs
  9. VATREG37400
    Requiring an NETP to appoint a VAT representative
  10. VATREG37410
    Fit and proper VAT representatives for NETPs
  11. VATREG37450
    Voluntary appointment of a VAT representative
  12. VATREG37500
    Responsibilities of a VAT representative
  13. VATREG37550
    Registration procedures for VAT representatives and the NETP
  14. VATREG37600
    VAT representative ceasing to act
  15. VATREG37615
    Additional powers for use against non-compliant NETPs
  16. VATREG37650
    Appointment of an agent
  17. VATREG37700
    Registration procedures for agents and their principals
  18. VATREG37750
    Use of agents to avoid registration
  19. VATREG37800
    Agent ceasing to act
  20. VATREG37850
    Direct registration
  21. VATREG37900
    Companies incorporated in the United Kingdom
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