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HMRC internal manual

VAT Registration

Voluntary registration: how to establish entitlement to register as an intending trader: requirement to provide evidence

In order to satisfy us, traders have to supply evidence to back up their application. This requirement is supported in the Rompleman case referred to in VATREG22000, where it was held that, “…. the provision [in 6 Directive, article 4] does not preclude the tax administration from requiring the declared intention to be supported by objective evidence (such as planned premises being specifically suited to commercial exploitation)”.

If you have written to a trader requesting objective evidence where none has been supplied with the application, and the trader fails to respond, you may regard the application as having been withdrawn.