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HMRC internal manual

VAT Registration

Failure to notify liability for registration and belated notification: admission by traders

You may be able to prove liability and calculate an EDR from a trader’s admission that he was liable to be registered from a given date. If the trader does not choose to make a written admission, you should make a record of any conversations. For either type of admission to be of use they should make clear:

  • that the trader was aware of the requirements for registration
  • the date on which they were required to notify.