VATREG01150 | Introduction: UK Law

The law relating to registration is found in the Value Added Tax Act 1994:

• Schedule 1: UK Establishment

• Schedule 1A: Non-UK Establishment

• Schedule 3A: Disposal of Assets

• Schedule 9ZA: Acquisitions

• Schedule 9ZA: Distance Sales

• Schedule 9ZC: Low value imports

Part II of the VAT Regulations (SI 1995/2518) and VAT Notice 700/1 provide the rules and manner for notifying registration.

Schedule 2 and 3 of the VAT Act were omitted with effect from 31 December 2020. If you need to retrospectively register a person under either of these schedules please consult the VAT Infrastructure and SDIL policy team.