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HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. VATREG37000
  3. VATREG37850

Non-established taxable persons (NETPs): direct registration

Where an NETP does not wish to appoint a VAT representative or agent, they will be registered at, and controlled by, the NETP Unit based in Aberdeen.

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