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HMRC internal manual

VAT Registration

Non-established taxable persons (NETPs): overseas bank accounts

Neither the online service nor the paper method of applying to register for UK VAT gives applicants the option to provide details of an overseas bank account.

Where an NETP is in a repayment situation, and we don’t hold details of a UK bank account for him, he will be sent a payable order.

If his domestic bank will not permit him to deposit a payable order in his account, you should advise him that his alternative is to set up a bank account in the UK.