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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Voluntary registration: making taxable supplies below the threshold: introduction

VAT Act 1994, Schedule 1, paragraph 9(a), entitles a person who is not, and is not required to be, VAT registered to register for VAT if he can satisfy HMRC that he is in business and is making taxable supplies.

  1. Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he—

(a) makes taxable supplies; or

(b) is carrying on a business and intends to make such supplies in the course or furtherance of that business,

they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.