HMRC has published an updated version of Notice 700/1: Who should register for VAT.

Information about non-established taxable persons (NETPs) has been updated to include guidance on when they need to apply for VAT.

Other updates include:

• a definition of what a UK establishment is
• when and how NETPs registers for VAT
• how NETPs who are overseas sellers register for VAT
• what happens when NETPs do not comply with VAT requirements
• guidance for when NETPs can register voluntarily has been removed
• guidance for Making Tax Digital (MTD) for VAT Returns
• penalties for late notification to HMRC
• new European threshold for distance selling into an EU Member State