Commentary

V2.159 Exemption from registration for overseas persons

Part V2 Registration – deregistration

V2.159 Exemption from registration for overseas persons

V2.159 Exemption from registration for overseas persons

HMRC may exempt an overseas person from registration if both:

  1.  

    •     he so requests

  2.  

    •     HMRC is satisfied that the taxable supplies the person makes or intends to make are all zero-rated, or would all be zero-rated were he a taxable person

Where there is a material change in the circumstances of the person so exempted, he must notify HMRC within 30 days of the day of the change, or if no such day can be identified, within 30 days of the end of the quarter in which the change occurred. Where HMRC considers

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