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HMRC internal manual

VAT Registration

Guidance about how to determine whether someone must, or may voluntarily, register for VAT; the entity to be registered; and changes to the details held on the VAT Register.

  1. VATREG01000
    Introduction: contents
  2. VATREG02000
    Basic principles of registration: contents
  3. VATREG03000
    Registration - general: contents
  4. VATREG04000
    Registration thresholds and deregistration limits: contents
  5. VATREG05000
    Recording of registration enquiries: contents
  6. VATREG07000
    VAT 1 - suspect applications: contents
  7. VATREG08000
    Entity to be registered: contents
  8. VATREG16000
    Special considerations for certain registrations: contents
  9. VATREG18000
    Taxable supplies: contents
  10. VATREG19000
    Exception from registration: contents
  11. VATREG20000
    Exemption from registration: contents
  12. VATREG21000
    Voluntary registration: contents
  13. VATREG24000
    Review of intending trader registrations: contents
  14. VATREG25000
    Effective Date of Registration (EDR): contents
  15. VATREG26000
    Failure to notify liability for registration and belated notification: contents
  16. VATREG28000
    Liable no longer liable: contents
  17. VATREG29000
    Transfers of going concerns (TOGCs): contents
  18. VATREG31000
    Corrections to the register - incorrect entries on the register: contents
  19. VATREG32000
    Corrections to the register - business registered under the wrong schedule to the VAT Act 1994: contents
  20. VATREG33000
    Variations of trader's details: contents
  21. VATREG34000
    Variations of trader's details - VAT 12 action: contents
  22. VATREG35000
    Changes affecting registration: contents
  23. VATREG36000
    Verbal notification of a change of partners: contents
  24. VATREG37000
    Non-established taxable persons (NETPs): contents
  25. VATREG39000
    Registration in respect of relevant supplies: contents
  26. VATREG40000
    Registration in respect of acquisitions from other Member States: contents
  27. VATREG41000
    Registration in respect of distance selling from other Member States: contents
  28. VATREG42000
    The effects of death, insolvency and incapacity on registration: contents
  29. VATREG45000
    The Isle of Man register: contents
  30. VATREG46000
    Registration of persons who make taxable supplies in the Isle of Man: contents
  31. VATREG47000
    Appendix: contents