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  3. Business tax
HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published
6 May 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. VATREG21000

VATREG21150 - Voluntary registration: making taxable supplies below the threshold: contents

  1. VATREG21200
    Introduction
  2. VATREG21250
    Is there a business?
  3. VATREG21300
    Application for retrospective voluntary registration
  4. VATREG21320
    Repayment traders
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