V3.423 Agents

Agent acting in his own name

Where goods are supplied through an agent who acts in his own name, then the supply must be treated as one made both to and by the agent1. Where services are supplied through an agent who acts in his own name, HMRC may, if they think fit, treat the supply both as a supply to the agent and as a supply by the agent2. HMRC allow this treatment if3

  1.  

    (1)     both the seller and the agent are registered for the purposes of VAT; and

  2.  

    (2)     the supplies concerned are taxable.

For supplies made by and through agents, see V3.221.

The consequences of this treatment are that—

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