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HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
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Registration in respect of acquisitions from other Member States: effective date of registration

Backward look

In the case of the backward look, a person must notify us within 30 days of the end of the month in which the liability arose. The EDR will be the first day of the second month following the month the liability arose. For example:

Date Liability Arose Notification by EDR
     
31 January 2 March 1 March
28 February 30 March 1 April

Forward look

In the case of the forward look, a person must notify us before the end of the 30-day period starting on the day reasonable grounds existed that they would exceed the threshold. The EDR will be the first day reasonable grounds existed. For example:

Date reasonable grounds existed Notification by EDR  
       
10 January 8 February 10 January  
15 February 16 March 15 February