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 
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.
Foreign Companies: VAT