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HMRC internal manual

VAT Registration

Voluntary registration: miscellaneous: intending traders and monthly returns

Intending traders may be allowed monthly tax returns if the value of their intended taxable supplies exceeds the registration threshold.

When you review intending trader registrations, you should consider whether traders who have been allowed monthly returns by virtue of their being in a constant repayment position before they started making taxable supplies ought to be reclassified as payment traders and put on quarterly returns.