Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Registration

VATREG21000 · Voluntary registration

  • VATREG21050 · General
  • VATREG21150 · Making taxable supplies below the threshold
  • VATREG21400 · Intending traders
  • VATREG21900 · How to establish entitlement to register as an intending trader
  • VATREG22300 · Claw back of input tax
  • VATREG22600 · Miscellaneous
  • VATREG23100 · Voluntary registrations: persons who do not make or intend to make taxable supplies in the UK
  • VATREG23550 · Particular trade sectors
  1. Voluntary registration: contents
  2. Voluntary registration: General

VATREG21050 | Voluntary registration: General

From HM Revenue & Customs · VAT Registration

Voluntary registration falls into three categories:

  • persons making taxable supplies below the registration threshold - VATREG21150

  • persons intending to make taxable supplies - VATREG21400

  • persons making supplies outside the UK that would be taxable if made in the UK - VATREG23100.

Next
PrivacyTerms