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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Registration - general: certificate of registration

Certificates of Registration (VAT 4) are issued to taxable persons.

The certificates have no legal significance beyond advising traders that the Commissioners have acknowledged their notification of liability (or request to be registered) and have registered them.

This was confirmed by the Tribunal case of Maidstone Sailing Club LON/77/359, Feb 1978 (511).