Value Added Tax Act 1994 section 17

Exemption from requirement to register under this Act

Section 17 deals with the circumstances in which a participant in a non-UK VAT scheme is exempt from the requirement to register for UK VAT, while still being treated as if registered for certain purposes.

• A participant in a non-UK scheme does not need to register for UK VAT in respect of scheme supplies already reported under that other scheme.
• This exemption from registration overrides any other provision in the VAT Act that might otherwise require registration.
• Despite not being registered, an unregistered participant is treated as if they were UK-registered for the purposes of determining whether VAT is chargeable, how much is due, the timing of supplies, and any other matters HMRC may specify.
• Supplies qualify as "relevant supplies" only if they must be accounted for in a return under the non-UK scheme and are treated as made in the United Kingdom.