VATDREG01200 - Introduction: the VAT register

All persons registering for VAT do so under one VAT register, regardless of which of Schedules 1, 1A, 2, 3 or 3A of the VAT Act applied to them at the time of registration. This means that, once on the register, a person must cease to be required to be registered under any of these schedules before they may deregister. If a person registers under one schedule but later fulfils the conditions of another schedule, you should follow the guidance in VATREG32150.