Value Added Tax Act 1994 section 19

Scheme participants who are also registered under this Act

Section 19 deals with how obligations under the VAT Act are managed when a person is both a participant in a non-UK VAT scheme and registered (or required to be registered) for VAT in the United Kingdom.

• A person registered for UK VAT who also participates in a non-UK scheme does not need to fulfil UK VAT obligations in respect of supplies already reported under the non-UK scheme.
• A "relevant supply" is one whose value must be included in a return under the non-UK scheme and which is treated as made in the United Kingdom.
• HMRC may make regulations specifying cases where this exemption from UK VAT obligations does not apply.
• When calculating the amount due or reclaimable on a UK VAT return, any VAT that the person is liable to pay to the administering member state under the non-UK scheme must not be included in their UK output tax figure.