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HMRC internal manual

VAT Registration

Taxable supplies: the forward look

Liability is based on the anticipated value of a person’s supplies in the 30 days then beginning. Under paragraph 1(1)(b) of Schedule 1 to the VAT Act 1994, a person becomes liable to be registered if, at any time, there are reasonable grounds for believing that the value of his taxable supplies in the period of 30 days then beginning will exceed the registration threshold.

This relates to taxable supplies made within a 30 day period alone.

One example would be a one-off contract in excess of the registration threshold, which will be completed or paid for within 30 days.

It is not to be confused with a person who has made taxable supplies over an 11-month period and realises that, with the additional supplies to be made in the next month (that is, the twelfth month), he will become liable to be registered. In those circumstances he would only become liable by virtue of paragraph 1(1)(a) - the backward look (VATREG18100) - at the end of the twelfth month.