What
do I do if I have to register?
Non-UK resident businesses which are required to register have a choice
as to how to do this.
- Direct with HMRC
The non-established trader unit in Aberdeen handles all direct
applications for VAT registration. Application is on form
VAT 1 available on the
HMRC web site (partnerships will also need to complete form VAT
2).
- Through an agent
The business may appoint an agent to handle its UK VAT affairs.
Hiland Consulting Limited is pleased to offer such agency
services. Please
visit our contact page to enquire further.
In certain circumstances HMRC has the right to require a non-EC
business to appoint a fiscal representative to be responsible
for VAT affairs.
Hiland Consulting Limited does not offer fiscal representative
services.
What
are the effects of registration?
The main consequences of registration are;
- The need to charge and account for UK VAT
- The
need to raise invoices conforming to UK VAT law
- The requirement
to submit periodical returns to the UK authorities
- The ability
to offset most VAT incurred on UK costs
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