questionText: 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.
answerText: 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.
heading: Foreign Companies: VAT