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HMRC internal manual

VAT Registration

Updates: VAT Registration

2016

published amendments

Non-established taxable persons (NETPs): direct registration
Part of a package of updates to this section
Non-established taxable persons (NETPs): exemption and exception from registration
Part of a package of changes to thise section.
Non-established taxable persons (NETPs): place of supply
Bringing the content up to date.
Non-established taxable persons (NETPs): introduction
Part of a package of updates of the NETP content.

published amendments

Non-established taxable persons (NETPs): use of agents to avoid registration
Part of a package of changes to the NETPs chapter of VATREG.
Non-established taxable persons (NETPs): appointment of an agent
Part of a package of revisions to the NETP section of VATREG

published amendments

Non-established taxable persons (NETPs): VAT representative ceasing to act
Part of a parcel of amendments to reflect changes in primary law.
Non-established taxable persons (NETPs): registration procedures for VAT representatives and the NETP
Part of a package of amendments to reflect a change in primary law.
Non-established taxable persons (NETPs): responsibilities of a VAT representative
Part of a parcel of changes required to reflect a change in primary law.

published amendments

Non-established taxable persons (NETPs): contents
VATREG37615 added
Non-established taxable persons (NETPs): additional powers for use against non-compliant NETPs
Hyperlink added

published amendments

Voluntary registration: making taxable supplies below the threshold: application for retrospective voluntary registration
Error corrected re four year cap.

published amendments

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.
New page reflecting 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): requirement to appoint a VAT representative
Part of a package of measures introduced to tackle VAT fraud in goods from overseas businesses trading online.

published amendments

Non-established taxable persons (NETPs): fit and proper VAT representatives for NETPs
Internal administration 'Team Space Group' removed
New page
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.

published amendments

Effective Date of Registration (EDR): change of EDR to an earlier date
Capping period corrected from three to four years.

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

2017

published amendments

Liable no longer liable: death, insolvency, incapacity, offense and civil penalty cases
Link amended from old VATCEP manual to new CEP manual as advised by COPGU on 11/05/17

published amendments

Entity to be registered: Government departments
Changes requested by David Smith of VAT Supply Policy on 24/05/2017 for changes of how to treat Government Depts.

published amendments

Liable no longer liable: calculating the arrears
links updated

published amendments

Introduction: the purpose of this guidance
added links to related notices

published amendments

Liable no longer liable: trader complains about the need to issue invoices
link to 'submitting Technical Advice Request' updated.

2018

published amendments

Basic principles of registration: meaning of taxable turnover
removed reference to old legislation

published amendments

Entity to be registered: Government departments
Added letter 'd' to Englan so it now reads as England
Changed Customer Relationship Manager to Customer Compliance Manager to update name in HMRC

published amendments

Joint working in the construction industry - how to establish if a separate registration is needed
minor amendment to the title
Joint working in the construction industry
added link to VATREG10020
Entity to be registered: contents
added VATREG10020 to contents page
added VATREG10010 to contents list

published amendments

Joint working in the construction industry
example 5 added

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.

published amendments

Joint working in the construction industry - how to establish if a separate registration is needed
fixed typo in heading

published amendments

Effective Date of Registration (EDR): change of EDR to a later date
updated link to VAT Advisory guidance manual