Foreign Companies: VAT

Treasury written question – answered am ar 21 Chwefror 2024.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Ben Lake Ben Lake Shadow PC Spokesperson (Treasury), Shadow PC Spokesperson (Environment, Food and Rural Affairs), Shadow PC Spokesperson (Education), Shadow PC Spokesperson (Digital, Culture, Media & Sport), Shadow PC Spokesperson (Health and Social Care), Shadow PC Spokesperson (Housing, Communities & Local Government), Shadow PC Spokesperson (The Constitution and Welsh Affairs)

To ask the Chancellor of the Exchequer, how many times HMRC has directed non-established taxable persons whose business is not established in the EU to appoint a VAT representative in each of the last five financial years; what information his Department holds on the number and proportion of these VAT representatives that were themselves established in the UK; and how many and what proportion of non-established taxable persons whose business is not established in the EU failed to comply with such a direction.

Photo of Nigel Huddleston Nigel Huddleston The Financial Secretary to the Treasury

HMRC does not hold data on how often they direct a non-established taxable person (NETP) to appoint a UK VAT representative, or levels of compliance.

Does this answer the above question?

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