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HMRC internal manual

VAT Registration

Voluntary registration: intending traders: intending trader or advance notification?

Advance notification cases are not to be mistaken for intending trader applications. These cases arise where a trader requires only an advance notification of his registration number, but will be registered from a later date.

Advance notification guidance can be found in VATREG18350.

If, however, the application for advance notification indicates that no taxable supplies will have been made by the time of the requested date for registration, the applicant should be treated as an intending trader and you should proceed in accordance with the guidance in this section.