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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Non-established taxable persons (NETPs): requirement to appoint a VAT representative

The Department has the power under the VAT Act 1994, section 48(1) to direct an NETP to appoint a VAT representative. The provision, which is rarely used, exists as a revenue protection measure for cases where the Commissioners suspect they may encounter difficulty in collecting tax due. A decision to direct the appointment of a VAT representative must be approved by the VAT Registration and Accounting Policy team.

If a business is directed to appoint a VAT representative and fails to do so, we may demand payment of security under VAT Act 94, Schedule 11, paragraph 4(2).