Skip to content
Solved
SearchBrowse
Sign in

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: backdating registration requests

VATREG20350 | Exemption from registration: backdating registration requests

From HM Revenue & Customs · VAT Registration

A person granted exemption from registration who subsequently requests voluntary registration may not have an EDR earlier than the date of receipt of the request. This was confirmed in Tribunal case Llanfyllin Group Practice [VTD16156].

Previous
PrivacyTerms