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HMRC internal manual

VAT Registration

Non-established taxable persons (NETPs): exemption and exception from registration

Exemption from registration

An NETP who makes only or mainly zero-rated supplies in the UK (that is, who would always be in a repayment situation were he to register) can apply for exemption from registration in the usual way.

Exception from registration

There is no turnover threshold in Schedule 1A, so an NETP can not apply for exception from registration. He is liable to register in the UK if he makes, or intends to make, taxable supplies of any value here.