VAT: Registration
Commons · Question 124979 · Tabled 10 Apr 2026 · Treasury · Official record
Answered 20 Apr 2026
Question
Asked by Ben Lake
To ask the Chancellor of the Exchequer, with reference to section 48(1) of the Value Added Tax Act 1994, how many times HMRC exercised the power to direct a non-established taxable person to appoint a UK-based VAT representative in each of the last five f
Answer
Answered by Dan Tomlinson, 20 Apr 2026
HMRC does not routinely record the requested information and therefore is unable to provide data on the number of directions made to non‑established taxable persons to appoint a VAT representative.