VTAXPER37740 | Agency and disbursements: how agents should account for VAT - Section 47 of the VAT Act 1994: Section 47(2)

47(2) For the purposes of subsection (1) above a person who is not resident in the United Kingdom and whose place or principal place of business is outside the United Kingdom may be treated as not being a taxable person if as a result he will not be required to be registered under this Act.

This section provides that an overseas trader making supplies in the UK through agents who account for VAT under Section 47(1) need not be registered for VAT unless the value of other supplies made in the UK exceeds the turnover limits.