- HMRC is asking businesses registered for VAT at high-volume addresses to prove they are established in the UK.
- Online marketplaces have been responsible for VAT from sales by overseas traders since January 2021, but some non-established taxable persons (NETPs) have incorporated in the UK and provided UK address details to avoid these rules.
- HMRC is now writing to VAT-registered businesses at high-volume addresses to request evidence of their UK establishment.
- Genuine UK businesses must respond with evidence, while non-established businesses do not need to respond.
Source ICAEW
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