Notice

VAT Notice 700/1: should I be registered for VAT?

This notice explains when you must register for VAT and how to do it.

Documents

Details

This notice cancels and replaces Notice 700/1 November 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 25 February 2014
Last updated 1 April 2017 + show all updates
  1. This notice cancels and replaces Notice 700/1: Supplement (November 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  2. This notice cancels and replaces Notice 700/1 September 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  3. This notice cancels and replaces Notice 700/1 June 2016. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  4. This supplement cancels and replaces the April 2015 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  5. This supplement replaces the October 2015 edition. Details of any changes to the previous version can be found in paragraph 3.2, 3.11 and 16 of this notice.
  6. This supplement cancels and replaces the February 2014 edition. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
  7. First published.