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Contents

Official guidance
VAT Registration

VATREG01000 · Introduction

  • VATREG01050 · The purpose of this guidance
  • VATREG01100 · EU Law
  • VATREG01150 · UK Law
  • VATREG01200 · The role of the VAT Registration Service
  • VATREG01250 · VRT
  • VATREG01300 · The role of policy
  • VATREG01350 · Registration scheme for electronically supplied services
  • VATREG01400 · The Agricultural Flat Rate Scheme
  • VATREG01450 · The Flat Rate Scheme
  • VATREG01500 · Applying to use the Flat Rate Scheme
  • VATREG01375 · MOSS
  1. Introduction: contents
  2. Introduction: the role of policy

VATREG01300 | Introduction: the role of policy

From HM Revenue & Customs · VAT Registration

The VAT Infrastructure & SDIL team in Strategy and Policy Indirect Tax Directorate is responsible for VAT registration and deregistration policy. If you require advice that is not covered by this guidance or contained in VAT Notice 700/1, you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.

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