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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Non-established taxable persons (NETPs): voluntary appointment of a VAT representative

VAT Act 1994, section 48(2) allows NETPs to appoint a VAT representative to act on their behalf in all VAT matters, with the agreement of HMRC.

(2) With the agreement of the Commissioners, a person—

(a) who has not been required under subsection (1) above to appoint another person to act on his behalf in relation to VAT, and

(b) in relation to whom the conditions specified in paragraphs (a), (b) and (c) of that subsection are satisfied,

may appoint another person to act on his behalf in relation to VAT.