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HMRC internal manual

VAT Registration

Taxable supplies: advance notification of registration from a later date

As a facilitation measure, we may accept VAT registration applications requesting an EDR later than the date of submission of the application. This includes advance notification of an intended TOGC.

All the following conditions will apply:

  • the person must not have a liability to be registered earlier than the date requested
  • the person must be entitled to be VAT registered on the requested date
  • the date requested must be within three months of the date of receipt of the application.

If the application indicates that no taxable supplies have been made, and none will be made at the time of the requested date for registration, you should treat the applicant as an intending trader and ask for evidence of intention. This is covered in more detail under VATREG24000.