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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Corrections to the register - business registered under the wrong schedule to the VAT Act 1994: action to take

If a person * was never entitled or required to be registered under the schedule under which they have been registered but * did have an entitlement or requirement to register under another schedule   you should * approach the entitlement or requirement as though it were a new application under that schedule. * follow the procedures and guidance appropriate to such an application. * ask for any additional questions on the VAT application form (VAT1, 1A, 1B, 1C) appropriate to that schedule to be answered. * recode the registration indicator to that appropriate to the new schedule.   
     
If you are not satisfied there is an entitlement or requirement to register under another schedule you should treat the existing registration as invalid registration in accordance with the paragraph Invalid registrations in the Corrections to the register: Incorrect entries on the register section in Volume 1 of this guidance.  
If a person * had a genuine entitlement or requirement to register under the schedule they were first registered under, but * now also has an entitlement or requirement to register under another schedule  you should * take no action if the ‘new’ entitlement or requirement is under a schedule which follows the current schedule (Schedule 3A follows Schedule 3 which follows Schedule 2 which follows Schedule 1A which follows Schedule 1). * approach the entitlement or requirement as though it were a new application under that schedule. * follow the procedures and guidance appropriate to such an application. * only ask for any additional questions on the VAT application form (VAT1, 1A, 1B) appropriate to the ‘new’ schedule to be answered if it was a condition of the original registration. * recode the registration indicator to that appropriate to the new schedule.   

The conditions of registration under Schedules 2, and 3 are set out in a letter issued to the person on admission to the register.