Commentary

V2.189V Union scheme—registration under equivalent scheme (a non-UK special scheme) in another member state

Part V2 Registration – deregistration

V2.189V Union scheme—registration under equivalent scheme (a non-UK special scheme) in another member state

V2.189V Union scheme—registration under equivalent scheme (a non-UK special scheme) in another member state

Status of person registered under a non-UK special scheme (Union scheme)

Where a person is registered in another member state (the administering member state1) under provisions which correspond to the Union scheme (a 'non-UK special scheme'2), he is not required to be registered in the UK in respect of any supplies falling within the scheme which take place in the UK. It is to be assumed, however, in determining whether or not VAT is due, that the person is registered (without imposing on him any obligation which would otherwise arise as a result of the making of those supplies3).

Where a person is registered in the UK (ie in respect of other supplies) as well as being a participant in a non-UK special scheme, he is not required to discharge any obligation placed on the person as a taxable person so far as the obligation relates to supplies treated as made in the UK under the non-UK special scheme. However, this does not extend to an obligation imposed on a taxable person relating to a claim to deduction under VATA 1994, s 25(2) (entitlement to input tax credit), or to the payment of a VAT credit4.

Interest in cases of official error under a non-UK special scheme

Where a person, due to an error on the part of HMRC, has accounted for, or paid an amount by way of UK VAT under a non-UK special scheme which

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