– see also Foreign branches of UK companies; Non-residents trading via UK branch or agency; Permanent establishment; Non-residents with UK branch or agency

Charities, registration

Commentary – Indirect Tax Reporter ¶50-050

EU sales list

Commentary – Indirect Tax Reporter ¶64-860
HMRC Guidance – Notice 725

Intrastat, responsibility for submission

Commentary – Indirect Tax Reporter ¶64-640

Non-UK making supplies, partial exemption

Commentary – Indirect Tax Reporter ¶19-688

Services supplied where business belongs

Creation of belonging in UK

Commentary – Indirect Tax Reporter ¶13-472
HMRC Guidance – Notice 741a

Official policy on UK agencies

Commentary – Indirect Tax Reporter ¶13-472
HMRC Guidance – Notice 741a

Transfer of goods

– see Transfer of goods