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HMRC internal manual

VAT Registration

Failure to notify liability for registration and belated notification: EU acquisitions, distance selling and disposal of assets

You may discover a trader who has failed to notify his liability to be registered due to distance selling, EU acquisitions or the disposal of certain assets. The trader has an obligation to notify the Department of such a liability under the VAT Act 1994, Schedules 2, 3 or 3A respectively.

You will find further details concerning these provisions and how to calculate whether a trader is liable in the following sections:

  • VATREG41000 - Registration in respect of distance-selling from other member states
  • VATREG40000 - Registration in respect of acquisitions from other member states
  • VATREG39000 - Registration in respect of relevant supplies.