˾ҹ

VAT registration ― overseas businesses


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

VAT registration ― overseas businesses


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note provides information relevant to the VAT registration procedure for persons not established in the UK and is intended to be read in conjunction with the VAT registration ― compulsory and the VAT registration procedure guidance note, which has a table with links to VAT registration forms.

The following guidance notes are also particularly relevant:

  1. •

    Input tax ― pre-registration, pre-incorporation and post-registration

  2. •

    International services ― overview

  3. •

    Imports ― overview

  4. •

    Brexit ― overview

VAT registration as a result of taxable supplies by a person not established in the UK

HMRC refers to a taxable person not established in the UK as a non-established taxable person (NETP). An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK. A UK establishment exists if the place where essential management decisions are made and central administration of the business is carried out is in the UK or if the

Continue reading
To read the full Guidance note, register for a free trial of Tolley+™
TAKE A FREE TRIAL
Powered by
  • 14 Sep 2022 10:02

Home/ Tolley Tax Guidance/ Value Added Tax / Registering and deregistering for VAT

Popular Articles

Personal Tax

Married couple’s allowance

Married couple’s allowanceThe married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 89 years old on 5 April 2024 to qualify for an allowance in the 2023/24 tax year.There

14 Jul 2020 12:13 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more
Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more