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HMRC internal manual

VAT Registration

Voluntary registration: miscellaneous: review of intending trader registrations

Intending trader registrations should be reviewed at certain stages to determine whether

  • there is still an intention to make taxable supplies, or
  • the trader has already started making taxable supplies and is therefore no longer classified as intending.

Reviews may be conducted either by visiting officers or the VRS.

Review by visiting officers

The main post-registration review will normally form part of the first assurance visit. Officers responsible for carrying out post-registration reviews of intending trader registrations should take action in accordance with the aide-memoire in VATREG24100.

Review by VRS

In exceptional cases, VRS may ask for an earlier review if they have reason to doubt the position of the intending trader.