Explanatory note

These Regulations amend regulation 10 (“regulation 10”) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) and come into force on 7th November 2016.

Section 48 of the Value Added Tax Act 1994 permits the Commissioners for Her Majesty’s Revenue and Customs to require a person who is liable to be registered for VAT in the UK but is not established in the EU to appoint a UK established VAT representative. The VAT representative is jointly and severally liable for the taxpayer’s obligations and liabilities under that Act.

Regulation 10 makes provision for the maintenance of a register of VAT representatives and for the manner and circumstances in which a representative may be registered and deregistered.

These Regulations amend regulation 10 so that the Commissioners may refuse to register and may cancel the existing registration of a VAT representative if they are satisfied that the representative is not a fit and proper person to act in that capacity. These Regulations also make a consequential amendment to the provision within regulation 10 for identifying the date from which the appointment of a VAT representative is to be treated as having ceased.

A Tax Information and Impact Note covering this instrument will be published on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.