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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Exemption from registration: retrospective applications

Schedule 1, paragraph 14(1) gives the Commissioners discretion to allow retrospective requests for exemption from registration. In all cases where we have the power to use our discretion in making such a decision, it is important to consider all the evidence carefully and be both reasonable and fair in reaching a judgement.