Updates: VAT Registration

2024

5 March 2024 published amendments

Liable no longer liable: the manual assessment is not an appealable decision

First paragraph referring to LNLL case removed and minor amendments to rest of the page.

20 February 2024 published amendments

7 February 2024 published amendments

18 January 2024 published amendments

VAT 1 suspect applications: aide memoire - general

Hyperlinks removed redaction reinstated

8 January 2024 published amendments

2023

9 November 2023 published amendments

Variation of trader’s details - VAT 12 action: disposal of VAT 12s

'222REG70' amended to '222AL70' in the first paragraph

9 October 2023 published amendments

MOSS

Page archived - guidance no longer applicable 

Introduction: contents

Page VATREG01375 archived

6 July 2023 published amendments

Liable no longer liable: calculating the arrears

Additional wording added at point 3 - to add clarity

6 February 2023 published amendments

16 January 2023 published amendments

2022

10 October 2022 published amendments

Introduction: the role of policy

update to signposting contact details

26 July 2022 published amendments

Effective Date of Registration (EDR): change of EDR to a later date

Added the EDR Referral link to replace the broken link

Voluntary registrations: persons who do not make or intend to make taxable supplies in the UK: who can register?

Upadte made to section Person making supplies covered by Schedule 1, 10(2)(b) EU changed to UK

14 June 2022 published amendments

Voluntary registrations: persons who do not make or intend to make taxable supplies in the UK: who can register?

Last paragraph updated with “SI 1999/3121 - VAT (Input Tax) (Specified Supplies) Order 1999”

31 May 2022 published amendments

27 May 2022 published amendments

Transfers of going concerns (TOGC): successive TOGCs

Amendment to add VAT Act 1994 sentence after paragraph 1
and added extra wording at start of example 'is a taxable person'

24 May 2022 published amendments

Taxable supplies: previous period of registration

Guidance added for registration

1 March 2022 published amendments

VAT Registration: recent changes

Page archived – Old legacy update page no longer required.

VAT Registration: recent changes

Page archived – Old legacy update page no longer required.

2021

29 June 2021 published amendments

2020

9 October 2020 published amendments

Recording of registration enquiries: VAT Pack contents

Page archived and unpublished as proves no longer in place

2018

29 May 2018 published amendments

Effective Date of Registration (EDR): calculating the EDR

Forward look - example date changed for a trader to notify their liability to register (changed from 22 May to 21 May). The 30 day period starts on the day the trader forms the expectation that they will go over the threshold in the next 30 days.

2016

24 November 2016 published amendments

Effective Date of Registration (EDR): change of EDR to an earlier date

Amendments made to clarify existing policy in response to the judge's reading of the existing text in an adverse FTT decision

10 November 2016 published amendments

Effective Date of Registration (EDR): change of EDR to an earlier date

Capping period corrected from three to four years.

7 November 2016 published amendments

Non-established taxable persons (NETPs): contents

New page added (VATREG37410) to reflect part of the package of measures introduced in Finance Act 2016 to tackle VAT fraud in goods from overseas businesses trading online.

Non-established taxable persons (NETPs): fit and proper VAT representatives for NETPs

New page

3 November 2016 published amendments

Non-established taxable persons (NETPs): requirement to appoint a VAT representative

Part of a package of measures introduced to tackle VAT fraud in goods from overseas businesses trading online.

Non-established taxable persons (NETPs): contents

New page to reflect part of the package of measures introduced in Finance Act 2016 to tackle VAT fraud in goods from overseas businesses trading online.

7 October 2016 published amendments

6 October 2016 published amendments