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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Effective Date of Registration (EDR): EDR supplied by the trader on the VAT 1

Although it is essential that a trader is registered from the correct EDR, when you process VAT 1 applications, you do not need to question the EDR unless there are reasonable grounds for suspicion that it may be incorrect. When the first assurance visit is carried out, the officer will verify the EDR as part of the basic checks. However, there are occasions when you may need to question the EDR.

Voluntary registrations

If it is not clear from the trader’s application what EDR he is requesting, you should contact him to clarify exactly when the EDR should be. Failure to resolve inconsistencies at this stage could result in the Department having to amend the EDR at a later date.

Compulsory registrations

As with voluntary registrations, any inconsistencies should be resolved. Also, you may have reasonable grounds to suspect that the EDR is incorrect. For example, it may not be readily apparent why a registration date is much earlier than the date of supply. If there are indications that the trader may be registerable from an earlier date than the one declared, you should make further enquiries.