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Andrew Needham considers whether a UK tax agent should represent overseas clients as an agent or representative.
An overseas business that has to register for VAT in the UK can either:
- deal directly with HMRC or appoint an accountant;
- appoint a VAT agent; or
- appoint a VAT representative.
Deal directly with HMRC
An overseas business that has to register for VAT in the UK can decide to deal directly with HMRC or appoint an accountant to deal with its day-to-day VAT affairs.
If a business decides to deal with all its relevant VAT obligations (including registration, returns, and record keeping)
