A UK-established person is required to register in the UK for VAT when the value of certain of his past taxable supplies, or anticipated taxable supplies, which took place in the UK in the course or furtherance of a business exceeds any of the thresholds (VATA 1994, Sch. 1, para. 1 and 19; Notice 700/1/2017, para. 2.3; HMRC VAT – Registration Manual at VATREG 18100 (www.gov.uk/hmrc-internal-manuals/vat-registration-manual)).

A non-UK-established taxable person (NETP) does not benefit from the UK VAT registration threshold from 1 December 2012 (VATA 1994, Sch. 1A as inserted by FA 2012, s. 203 and Sch. 28, para. 1).

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