VATREG01150 - Introduction: UK Law
The law relating to registration is found in the Value Added Tax Act 1994:
• Schedule 1: UK Establishment
• Schedule 1A: Non-UK Establishment
• Schedule 3A: Disposal of Assets
• Schedule 9ZA: Acquisitions
• Schedule 9ZA: Distance Sales
• Schedule 9ZC: Low value imports
Part II of the VAT Regulations (SI 1995/2518) and VAT Notice 700/1 provide the rules and manner for notifying registration.
Schedule 2 and 3 of the VAT Act were omitted with effect from 31 December 2020. If you need to retrospectively register a person under either of these schedules please consult the VAT Infrastructure and SDIL policy team.