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HMRC internal manual

VAT Registration

• From: HM Revenue & Customs
• Published: 6 May 2016
• Updated: 5 October 2016, see all updates

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1. Contents
2. VATREG21000
3. 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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