Contents
- Foreword
- 1.Introduction
- 2.Basic principles
- 3.Working out whether you need to register
- 4.How and when to apply to register for VAT
- 5.Accounting for VAT
- 6.Distance selling
- 7.Acquisitions into Northern Ireland
- 8.Relevant supplies of assets
- 9.Non-established-taxable-persons (NETPs) – basic information
- 10.NETPs – voluntary registration
- 11.NETPs – tax representatives and agents
- 12.NETPs – complying with your VAT obligations
- 13.Overseas sellers
- 14.After you register
- 15.Errors, late notification and fraud
- 16.Example forms
- 17.List of offices
- 18.Registration limits
- 19.Your rights and obligations
- 20.Do you have any comments or suggestions?
- 21.Putting things right
- 22.How we use your information
Source gov.uk