Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to section 48(1) of the Value Added Tax Act 1994, how many times HMRC exercised the power to direct a non-established taxable person to appoint a UK-based VAT representative in each of the last five financial years.

This question was answered on 20th April 2026
HMRC does not routinely record the requested information and therefore is unable to provide data on the number of directions made to non‑established taxable persons to appoint a VAT representative.