VATREG37600 | Non-established taxable persons (NETPs): VAT representative ceasing to act

A VAT representative will normally be regarded as having ceased to be the representative for the principal from either the date we receive notification of the change or the date of appointment of a new representative, whichever is the earlier.

The VAT representative must notify HMRC within 30 days of ceasing to be a person’s representative. If the VAT representative was appointed on the direction of the Commissioners, consideration will need to be given to ensuring the continuity of the direction (assuming registration remains appropriate).