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Contents

Official guidance
VAT Registration

VATREG20000 · Exemption from registration

  • VATREG20050 · General
  • VATREG20100 · The law
  • VATREG20150 · Retrospective applications
  • VATREG20200 · Changes in circumstance which may affect exemption
  • VATREG20250 · Treatment of applications
  • VATREG20300 · Registration of a person granted exemption
  • VATREG20350 · Backdating registration requests
  1. Exemption from registration: contents
  2. Exemption from registration: retrospective applications

VATREG20150 | Exemption from registration: retrospective applications

From HM Revenue & Customs · VAT Registration

Schedule 1, paragraph 14(1) gives the Commissioners discretion to allow retrospective requests for exemption from registration. In all cases where we have the power to use our discretion in making such a decision, it is important to consider all the evidence carefully and be both reasonable and fair in reaching a judgement.

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