VSME11350 - Check on registered particulars: “in business” test

Business tests are applicable to all registrations. A person cannot be registered unless engaged in a business activity. You should examine critically the nature and appearance of the alleged trading activity and be satisfied that it is in fact being carried on in the course of furtherance of a business.

Activities which are of a purely private or personal nature, or are in the capacity of the supplies company directors make to their company, are non business. In this connection any hobby or recreational activity is to be looked on with particular interest. Guidance on the meaning of “Business” may be found in VAT Business/Non Business.