Documents required to prove establishment of business in the UK for VAT

Can you clarify what information is required to prove the establishment of a business in the UK for the purposes of VAT? Can you kindly list the documents required for a Limited company, a partnership and for sole traders?

You are asking for evidence requirements for a sole trader, partnership and limited company. Are you trading under all three different types of business. (ie, are you a sole trader, a partnership and a company?) or are you asking as someone who represents many different traders (ie, are you an Accountant or tax agent). If you are trying to trade on Amazon, the information that Amazon requires as proof is :- 1. Evidence of VAT Registration the registered name in HMRC VAT number Checker online is associated with your registered name on Amazon; and the registered address in HMRC VAT number checker online is associated with your registered address on Amazon. 2. Evidence of physical operations at your stated UK business address You must provide two documents, one from each category: Category A A recent UK council tax bill or business rates of the current year addressed to the company or a director/Partner of the company; or A recent utility bill issued less than 6 months ago addressed to the company or a director/Partner of the company or; or If using a shared working space, either your licence agreement, or copies of invoices for payment of rent, in the your name with the shared working space provider for a period of 6 months or longer. Category B A recent copy of an invoice addressed to the company as its primary place of business for goods or services that it has used to operate its business. If the documents are issued in the name of the director/Partner, such director/Partner should be listed in UK Company House. Documents for locations that are virtual offices or mail forwarding locations do not qualify as proof that you have UK primary place of business address. You will need to provide proof of a physical address. 3. Evidence of registration of your legal entity/partnership at the UK Company House Provide an extract from your trade registry from UK Companies House which includes the following information: Registered legal name; Registered address; and A list of all registered Directors of this legal entity. 4. Proof of Identity and UK residence of the Directors / Partners Proof of Identity Full valid passport; or Full valid driving licence. Proof of Residence in the UK Full UK photo card driving licence bearing residential address (if not already used as your proof of identity); or UK council tax bill for the current year; or Bill from utility company in the name of the director/partner, which is not older than 180 days; or UK mortgage statement; or TV licence letter or Direct Debit schedule. This should confirm the name, address and existence of TV licence; or Electoral roll search in the name of the director/partner; or Phone bill – landline only in the name of the director/partner, which is not older than 180 days. 5. Proof of Permanent Employment and UK Bank Account If 50% or more of your Directors are non-UK residents then provide two documents, one from each category: Category A HMRC correspondence demonstrating the Selling Partner has registered with HMRC for PAYE, less than 180 days old; or PAYE demand from HMRC or a screenshot of the PAYE return submission less than 180 days old, accompanied by pay slip less than 180 days old or P60 valid for the current year for the employee. Category B A statement from local bank account in the name of the company/partner/director, dated less than 90 days old. HMRC will not require this evidence/proof, but HMRC will expect you to have correctly identified if your business is UK established or not UK established. It is therefore a good idea to use the Amazon requirements listed above to help in you deciding whether you are UK or non UK established.

Hi,

There is no official list of documents to confirm that a business has an establishemt in the UK for VAT purposes. However the guidance below defines a UK establishment and if HMRC needs to see proof of this and then we will ask for specific evidence at that time.

Non-established-taxable-persons (NETPs) — basic information

Thank you.