Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

HM Revenue & Customs
, see all updates

Basic principles of registration: registration of the person

In all cases it is the person (natural or legal) rather than the business which is registered, so a trader must take into account all their business activities. This was confirmed in the case of C & E Commrs v Glassborow and Another QB February 1974, [1974] STC 142; [1975] QB 465; [1974] 1 All ER 1041.

Guidance on the entity to be registered can be found in VATREG08000.