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HMRC internal manual

VAT Registration

Non-established taxable persons (NETPs): VAT representative ceasing to act

A VAT representative will normally be regarded as having ceased to be the representative for the principal from either the date we receive notification of the change or the date of appointment of a new representative, whichever is the earlier.

If the VAT representative was appointed on the direction of the Commissioners, consideration will need to be given to ensuring the continuity of the direction (assuming registration remains appropriate).

Where the VAT representative was appointed on a voluntary basis, you should take steps to establish the principal’s intention. In the absence of a further appointment, or the appointment of an agent, the NETP should be directly registered with the NETP Unit in Aberdeen (if registration remains appropriate): see VATREG37850.