Q&As

Does a non-UK entity need to have a UK bank account in order to register for VAT in the UK and recover input tax?

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Published on LexisPSL on 31/10/2017

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Does a non-UK entity need to have a UK bank account in order to register for VAT in the UK and recover input tax?

We are not aware that there is a legal obligation to have a UK bank account in order to register for value added tax (VAT). HMRC forms for registering for VAT support the conclusion that it is not necessary to have a UK bank account, but also make it clear that HMRC would prefer that businesses did have a UK bank account.

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