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HMRC internal manual

VAT Registration

Voluntary registration: making taxable supplies below the threshold: repayment traders

Traders who will be in a regular repayment position may register on a voluntary basis. Regular repayment traders may, when submitting the VAT 1, seek monthly returns instead of three-monthly returns. If they do, this can generally be allowed.

However, the Commissioners may refuse the request for the protection of the revenue.

This power may be used where there is evidence of stagger manipulation or MTIC fraud: see VATAC5000. (External users can find this guidance at

If the trader does not ask for monthly returns, you should allow automatic allocation to take place.