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HMRC internal manual

VAT Registration

Registration in respect of relevant supplies: post-registration action at assurance visits

Businesses should be examined to confirm that they continue to fulfil the Schedule 3A registration requirements, or whether they have ever fulfilled these requirements.

Where a person has been admitted to the register under the VAT Act 1994, Schedule 3A but it is later discovered that their activities:

  • have changed or
  • are incompatible with the requirements of this schedule

the procedures detailed in section 68 should be followed.