Non-Residents

This category contains 2 posts

Foreign Companies and VAT

HM Revenue and Customs defines a non-established taxable person (NETP) as “any person who isn’t normally resident in the UK, doesn’t have a UK establishment and, in the case of a company, isn’t incorporated in the UK.” Unlike companies or individuals based in the UK, NETPs must register for VAT when taxable supplies, regardless of … Continue reading

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