Mahmut Can

Hello, We are setting up a company in the UK that will rent a shared property (with office, storage, and meeting facilities) and outsource staff through an employment bureau. The director will manage all business operations remotely, with outsourced staff handling UK-based tasks under the director’s direct supervision. Facts: 1. The director is not a UK resident. 2. The Company is not planning to employ a staff under PAYE. Instead, the company will outsource operations but the operations will be managed by the director. 3. The company will rent a shared property for the outsourced operational services to be carried out or, in other words, for the outsourced staff to work. I believe these arrangements would satisfy the requirement in HMRC 700/1 VAT Notice. "9.2 UK establishment — definition A UK establishment exists if either the: place where essential management decisions are made and the business’s central administration is carried out is in the UK business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK" Could you clarify if these arrangements might classify the company as a UK-established business for VAT purposes, or if it would be considered a Non-Established Taxable Person (NETP)? Thank you