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.