VAT on Services for a company classed as a NRTP

A company has a registered office/warehouse, not just a serviced office. However, the directors are based abroad and that is where the commercial decisions are made. It is my understanding in this case the company would be classed as a NTRP. However, reading the HMRC guidelines, unless I have interpreted it wrong. as there is an actual establishment in the UK . The company would still have to pay VAT on the supply of services ? Thanks in advanced

 

Hi .If you do have a UK establishemt then you would not normally be classed as a NETP. Please see the guidance below however to make sure that the business is classed in the correct way: Who should register for VAT (VAT Notice 700/1)  . Thank you .