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Contents

Official guidance
VAT Registration

VATREG02000 · Basic principles of registration

  • VATREG02050 · The VAT register
  • VATREG02100 · Meaning of person
  • VATREG02150 · Meaning of taxable person
  • VATREG02200 · Registration of the person
  • VATREG02250 · Meaning of taxable supply
  • VATREG02300 · Meaning of taxable turnover
  • VATREG02400 · Margin schemes
  • VATREG02450 · Supplies made by a taxable person previously registered
  • VATREG02500 · Supplies of long term accommodation
  • VATREG02550 · Place of supply/outside the scope supplies
  • VATREG02600 · Disposals of capital assets
  • VATREG02650 · Definition of a capital asset
  1. Basic principles of registration: contents
  2. Basic principles of registration: meaning of taxable person

VATREG02150 | Basic principles of registration: meaning of taxable person

From HM Revenue & Customs · VAT Registration

The VAT Act 1994, section 3(1) provides that a taxable person is someone who is, or is required to be, VAT registered.

The VAT Taxable Person Manual contains guidance on how to determine who is making a supply and whether the supplier is a taxable person (External users can access the manual here).

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