questionText: 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 financial years.
answerText: 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. 
heading: VAT: Registration