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Contents

Official guidance
VAT Registration

VATREG37000 · Non-established taxable persons (NETPs)

  • VATREG37050 · Introduction
  • VATREG37100 · Public Notices
  • VATREG37150 · What is an NETP?
  • VATREG37160 · Transfers of a going concern
  • VATREG37200 · Place of supply and the reverse charge
  • VATREG37210 · Overseas sellers and online marketplaces
  • VATREG37250 · Exemption from registration
  • VATREG37300 · Distance selling
  • VATREG37350 · NETPs failing to register
  • VATREG37360 · Overseas bank accounts
  • VATREG37370 · Registration options available to NETPs
  • VATREG37400 · Requirement to appoint a VAT representative
  • VATREG37410 · Fit and proper VAT representatives for NETPs
  • VATREG37450 · Voluntary appointment of a VAT representative
  • VATREG37500 · Responsibilities of a VAT representative
  • VATREG37550 · Registration procedures for VAT representatives and the NETP
  • VATREG37600 · VAT representative ceasing to act
  • VATREG37615 · Additional powers
  • VATREG37650 · Appointment of an agent
  • VATREG37750 · Use of agents to avoid registration
  • VATREG37700 · Registration procedures for agents and their principals
  1. Non-established taxable persons (NETPs): contents
  2. Non-established taxable persons (NETPs): Public Notices

VATREG37100 | Non-established taxable persons (NETPs): Public Notices

From HM Revenue & Customs · VAT Registration

Notice 700/1 ‘Should I be registered for VAT?’ and Notice 700/11 ‘Cancelling your registration’ have been updated to reflect the introduction of Schedule 1A.

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