Bertiefresh Fresh

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, Surely Amazon should only be claiming for the amount of VAT they should have collected AFTER you became a NRTP ? Before this date you have been correct in your Accounting ........

Thank you for your response. I have read the document you linked to. The company will still have a physical presence in the UK via a small warehouse. It will just be the Director who will be abroad as such I am sure the company would be required to submit tax returns to HMRC along with the companies house obligations ?

I am looking for some guidance. I have emailed HMRC over two weeks ago and have had no response. My company incorporated in England and Wales is currently based in the UK with a small warehouse, which hold some stock, we have no staff. At the moment we have one director in the UK and one living in the UAE. Potentially the UK Director will be moving on in a few months. This will leave one director running the company from the UAE. Reading all the documentation this would leave the company to be a NRTP. My question would be due to treaty rules regarding tax, would the company be liable for corporation tax in the UK or the UAE ? Please no links to Articles by HRMC , they will produce more questions than answers !! Thanks in advance