- HMRC updated VAT Notice 700/1: Who should register for VAT
- Updated information for non-established taxable persons (NETPs)
- NETP now defined as “any person who does not have a UK establishment”
- Guidance on when NETPs are liable to register for UK VAT
- Information added on when overseas businesses may not need to register for VAT in the UK
- Changes noted in the update section by HMRC
- Other amendments include completing application forms for exception from registration and inability to change date of voluntary registration from an earlier date.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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