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Posted Thu, 14 Dec 2023 18:38:22 GMT by
According to VATREG03550 - Registration - General, a business that needs to register for VAT must have a physical address in the UK. However, non-resident owners of a UK-based LTD face a challenge as they do not reside in the UK. HMRC does permit non-residents to establish and operate a business in the UK. If the business grows and surpasses the registration threshold, how can they register with HMRC when they are physically not residing in the UK? I need help with this issue.
Posted Wed, 20 Dec 2023 13:58:00 GMT by HMRC Admin 25
Hi aalimanan,
The guidance you have referred to only states that a Principal Place of Address is needed but this address doesn't have to be in the UK.
This bit of guidance is aimed at UK businesses who don't have a physical address as they are iterant for example.
For Non Established Traders the Principal Place of Business would be overseas and this is perfectly acceptable.
Please see the guidance again which helps you determibe whether a business is Uk based or a Non Established Trader.
9. Non-established-taxable-persons (NETPs) — basic information
Thank you. 
 
Posted Wed, 20 Dec 2023 16:25:17 GMT by Customs oldtimer
The registration of a business at Companies house with non resident directors is permitted. Companies House are separate from HMRC who have very specific rules about what is considered a UK established business for VAT purposes and what is a Non established business. Therefore it is possible to register a uk business at companies house but this alone does not make a business established for VAT purposes. If you are trading in the UK as a non established business then the VAT turnover threshold is zero and are required to register for VAT immediately.

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