Registration in the UK is required by traders established outside the UK (‘Non-established Taxable Persons’ (NETPs)) but who make UK supplies of assets on which input tax has been, or will be, reclaimed under the special provisions for overseas traders (‘relevant supplies’; Notice 700/1/2017, para. 8.1; HMRC VAT – Registration Manual at VATREG 37000 ( Those special provisions are:

(1)in relation to traders established elsewhere in the EU, Value Added Tax Regulations 1995 (SI 1995/2518), reg. 173–184 and Directive 2008/9 (which concerns refund applications); and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.