VATREG37650 - Non-established taxable persons (NETPs): appointment of an agent

Under common law, any person may appoint someone to act as an agent for VAT purposes. An agent can complete and declare the VAT registration on behalf of the NETP using the online registration service. We would expect the agent to keep and produce records and accounts for inspection, make returns, and discharge the general VAT obligations of the business.

The joint and severally liable conditions do not apply to agents, so we cannot pursue an agent for the NETP’s VAT debts.