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HMRC internal manual

VAT Registration

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HM Revenue & Customs
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Registration in respect of relevant supplies: when a person must notify his liability to be registered

Where a person makes relevant supplies

VAT Act 1994, Schedule 3A, paragraph 3(1) provides that a person who becomes liable to be registered under Schedule 3A must notify HMRC within 30 days of the date when he made his first relevant supply.

Where a person believes he will make relevant supplies

VAT Act 1994, Schedule 3A, paragraph 4(1) provides that a person who believes he will make relevant supplies in the next 30 days must notify HMRC within 30 days of the date when he first formed that expectation.

Failure to notify

Where a person fails to notify a liability to register, you should consider whether civil penalty or criminal evasion action is appropriate. See VATREG26000.