Value Added Tax Act 1994 Schedule 9ZE paragraph 40

VAT representatives

Paragraph 40 of Schedule 9ZE provides that HMRC cannot require a business participating in a special scheme to appoint a VAT representative.

• Under the normal VAT rules, HMRC can direct certain non-UK businesses to appoint a VAT representative in the UK.
• Paragraph 40 disapplies this power for businesses participating in a special scheme under Schedule 9ZE.
• This means special scheme participants are exempt from any HMRC direction to appoint a VAT representative.
• The provision ensures that the special scheme operates without the additional administrative burden of requiring a UK-based VAT representative.