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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
VATREG22600

VATREG22800 - Voluntary registration: miscellaneous: intending traders and TOGCs

Intending traders can not normally be considered a TOGC for VAT purposes.

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