Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Effective Date of Registration (EDR): introduction and law

The guidance in this section explains:

  • how to establish the date from which a person should be registered
  • the circumstances in which you may amend that date, and
  • the procedures for doing so.

The legal requirement for persons to notify the Commissioners of their liability to be registered for VAT and the method of determining the EDR are contained in the VAT Act 1994, Schedule 1, 5 and 6

Schedule 1, 5 covers persons who become liable under paragraph 1 (1)(a) of Schedule 1 (the backward look)

5—

(1) A person who becomes liable to be registered by virtue of paragraph 1(1)(a) above shall notify the Commissioners of the liability within 30 days of the end of the relevant month.

(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the end of the month following the relevant month or from such earlier date as may be agreed between them and him.

(3) In this paragraph “the relevant month”, in relation to a person who becomes liable to be registered by virtue of paragraph 1(1)(a) above, means the month at the end of which he becomes liable to be so registered.

Schedule 1, 6 covers persons who become liable under paragraph 1 (1)(b) of Schedule 1 (the forward look).

6—

(1) A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises.

(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.