HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published
6 May 2016
Updated:
10 October 2022, see all updates
  1. Contents
  2. VATREG37000

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.