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HMRC internal manual

VAT Registration

Corrections to the register - business registered under the wrong schedule to the VAT Act 1994: introduction

Persons may be admitted to the VAT register under one of Schedules 1, 1A, 2, 3 or 3A to the VAT Act 1994. Each schedule provides for registration subject to distinct and specific criteria. As part of The Commissioners’ anti-fraud measures, it is important that a person is accurately recorded on the VAT register and has correctly provided the information required by the Commissioners under that schedule.

Guidance on:

  • Schedule 1 can be found in VATREG03000 
  • Schedule 1A can be found in VATREG37000 
  • Schedule 2 can be found in VATREG41000 
  • Schedule 3 can be found in VATREG40000 
  • Schedule 3A can be found in VATREG39000.