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HMRC internal manual

VAT Registration

Voluntary registration: how to establish entitlement to register as an intending trader: introduction

Before you can allow registration as an intending trader, you must be satisfied that there is a business in existence which has a firm intention to make taxable supplies. However, the trader does not have to:

  • state the date by which he expects to begin making taxable supplies, or
  • estimate the value of them.