VATREG25320 - VATREG25320 - Change of EDR in cases of Compulsory Registration
When a trader is, or should be, registered under the VAT Act 1994, Schedule 1, paragraph 1, their EDR is a matter of fact. A request to amend should be considered on the basis of their taxable turnover and when it exceeded the registration threshold.
If there is sufficient evidence to confirm that the threshold was exceeded at an earlier date, you should amend.
A rejected request in these circumstances carries a right of appeal as the EDR is, or would be, changed as per the provisions of Schedule 1.