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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: registration of a person granted exemption

VATREG20300 | Exemption from registration: registration of a person granted exemption

From HM Revenue & Customs · VAT Registration

Where a person granted exemption notifies us, or we find out, that they have ceased to be eligible to be exempted from VAT registration, you should register them using the normal principals of registration using the date of ‘material change’ (see VATREG20200) as the date they became liable to be registered.

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