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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Non-established taxable persons (NETPs): registration options available to NETPs

An NETP who is required to register for VAT in the UK will normally be able to choose one of three registration options:

  • appoint a VAT representative
  • appoint a VAT agent
  • register direct with HMRC.