VATPOSS03400 | Miscellaneous issues: UK registration of traders with no place of business

Traders who belong outside the UK and have no place of business here can nevertheless make supplies in the UK under the place of supply rules described in this book, and may therefore be required to register for VAT in the UK.

General policy questions on the registration of non-UK businesses both in their own right and via agents or fiscal representatives are dealt with by VAT Infrastructure policy team.