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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Exception from registration: retrospective applications

Schedule 1, paragraph 1(3) gives the Commissioners discretion to allow requests for retrospective exception. It is important to consider each case on the basis of reasonableness.


If you receive an application for retrospective exception containing information which:

  • would have been available at that time, and
  • would have led you to grant exception from registration at the earlier date

then it would be reasonable to allow retrospection now.

This was confirmed by the tribunal case of Nash and Nash - MAN/96/1332 which held that only factors which are evident at the time that registration should have taken place should be taken into account.