HMRC internal manual

VAT Registration

• From: HM Revenue & Customs
• Published: 6 May 2016
• Updated: 14 June 2022, see all updates

VATREG37000 - Non-established taxable persons (NETPs): contents

1. VATREG37050

   Introduction
2. VATREG37100

   Public notices
3. VATREG37150

   What is an NETP?
4. VATREG37200

   Place of supply
5. VATREG37250

   Exemption and exception from registration
6. VATREG37300

   Distance selling
7. VATREG37350

   NETPs failing to register
8. VATREG37360

   Overseas bank accounts
9. VATREG37370

   Registration options available to NETPs
10. VATREG37400

    Requiring an NETP to appoint a VAT representative
11. VATREG37410

    Fit and proper VAT representatives for NETPs
12. VATREG37450

    Voluntary appointment of a VAT representative
13. VATREG37500

    Responsibilities of a VAT representative
14. VATREG37550

    Registration procedures for VAT representatives and the NETP
15. VATREG37600

    VAT representative ceasing to act
16. VATREG37615

    Additional powers for use against non-compliant NETPs
17. VATREG37650

    Appointment of an agent
18. VATREG37700

    Registration procedures for agents and their principals
19. VATREG37750

    Use of agents to avoid registration
20. VATREG37800

    Agent ceasing to act
21. VATREG37850

    Direct registration
22. VATREG37900

    Companies incorporated in the United Kingdom