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HMRC internal manual

VAT Registration

Registration in respect of acquisitions from other Member States: exemption from registration

Schedule 3, Paragraph 8 provides that, where a person makes relevant acquisitions which can all be treated as zero-rated (that is, if the supplies had been made by a UK taxable person, VAT would have been charged at the zero rate), the acquirer may apply for exemption from registration. Any person wishing to apply for exemption must complete a VAT 1B and should enclose a letter confirming the request and explaining why his acquisitions are zero-rated. As the provision is similar to that in Schedule 1, you should refer to the guidance in VATREG20000.