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HMRC internal manual

VAT Registration

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. The NETP must provide a letter of authorisation before we will deal with the agent. Where an NETP appoints an agent, joint and several liability does not exist, so we cannot pursue an agent for their princpal’s VAT debts. 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.

Such registrations are effected at the agent’s address and controlled by the local office responsible for the area in which the agent is located.