V2.115 Overseas persons

A person who does not have a business or other fixed establishment, or (being an individual) does not have his usual place of residence in the UK, may nevertheless be a taxable person in the UK (ie a person who is registered, or required to be registered under VATA 1994, see V2.101). Where there is a liability to register for VAT, there are three options open to such a person (known as a non-established taxable person, or 'NETP'):


    •     appoint a VAT representative


    •     appoint an agent


    •     register directly

These three options are considered under the headings that follow.

For HMRC's views in respect of the registration of overseas persons, see Notice 700/1/201.

Appointment of a VAT representative by overseas person

Subject to the conditions below, HMRC may direct a NETP, or allow a NETP to choose, with the agreement of HMRC, to appoint a 'VAT representative' to act on his behalf in relation to VAT2.

HMRC's power to direct does not permit it to direct a participant in the non-Union scheme (see V2.189E–V2.189N) to appoint a representative.

Circumstances under which a direction can be made

A direction may only be made where:


    •     the person on whom the direction is made is a taxable person for the purposes of VATA 1994 or, without being a taxable person, makes taxable supplies or acquires goods in the UK from other member states


    •     the person on whom the direction is made is not established, and does not have any fixed establishment,

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