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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Voluntary registration: General

Voluntary registration falls into three categories:

  • persons making taxable supplies below the registration threshold - VATREG21150 
  • persons intending to make taxable supplies - VATREG21400 
  • persons making supplies outside the UK that would be taxable if made in the UK - VATREG23100.