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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Taxable supplies: liability to be registered

Under the VAT Act 1994, Schedule 1, paragraph 1(1), there are two ways by which a person may become liable to be registered. These are commonly known as the ‘backward look’ and the ‘forward look’.

Since the introduction of VAT in 1973, the law has changed from time to time. The guidance in this section covers the period since 21 March 1990.