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Business tax

HMRC internal manual

VAT Registration

From:: HM Revenue & Customs
Published: 6 May 2016
Updated:: 9 April 2024 - See all updates

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Contents
VATREG21000
VATREG22300

VATREG22400 - Voluntary registration: claw back of input tax: only exempt supplies are made

Repayment of the input tax claimed will be required.

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