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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Registration in respect of relevant supplies: voluntary early registration

There is no provision within Schedule 3A for a person to register earlier than the date they are required to register.

However, if a person chooses to register from an earlier date, on a voluntary basis, then you should consider such requests in accordance with VATREG21000 which gives guidance on dealing with applications for voluntary registration.