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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Exemption from registration: registration of a person granted exemption

Where a person granted exemption notifies us, or we find out, that they have ceased to be eligible to be exempted from VAT registration, you should register them using the normal principals of registration using the date of ‘material change’ (see VATREG20200) as the date they became liable to be registered.