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Posted Fri, 20 Sep 2024 18:42:10 GMT by Rahul2024 prajapati
Hi HMRC Actually, I am in India and i operate business from india only. My UK company registered address is "London WC2H 9JQ, UK" but when i got my VAT registered from an agent he mentioned the indian address "Rohini, Delhi india" at the time of applying for VAT registration. So My question is, what are the consequences and compliance, if the Company registered in the UK address and VAT registered in the indian address and Can we change Address from indian addres to UK address on VAT Registration certificate. Thank you in advance.
Posted Fri, 27 Sep 2024 02:35:02 GMT by Rahul2024 prajapati
Can Anybody please reply
Posted Fri, 27 Sep 2024 09:21:04 GMT by Jay Cooke
If the Director of the UK company is not resident in the UK (this means no management or control of the business takes place in the UK) and if the company does not have an establishment (address) in the UK, then the UK company is not resident for VAT purposes. You cannot use the address of a registered office or Accountant or agent, established means you either employ people in the UK or you have an office or premises which HMRC can visit and perform a VAT inspection at. https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg37150 You are asking if you can change your address to a UK address, that can only happen if the UK address is not a virtual or registered office or accountants/agents office.
Posted Fri, 27 Sep 2024 15:52:40 GMT by HMRC Admin 19 Response
Hi,
It is important to establish with HMRC whether your company has its principal place of business in the UK or outside the UK. If you have either your business establishemt in the UK or a fixed establishement in the UK then you will be a UK established business. If you have neither of these then you will be classed as a non established taxable business. Please see the guidance below, specifically section 3.3 and section 3.4:
Place of supply of services (VAT Notice 741A)
Please also see the following guidance:
Non-established taxable persons — basic information
If you have an Indian address as your principal place of business and this should be a UK address then please request this change through your businesst tax account by following these steps:
Sign in to your online account
Go to the Making Tax Digital for VAT area of your account then select ‘View Your Vat Account’
Go to 'Manage your VAT' area of your account then select 'Your Business Details'
Thank you.


 

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