VATREG21500 | Voluntary registration: intending traders: UK law

Under the VAT Act 1994, Schedule 1, paragraph 9(b), a person who is not registered (or liable to be registered) is entitled to be registered where he can satisfy HMRC that he is carrying on a business and intends to make taxable supplies in the course or furtherance of that business.

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Where a person who is not liable to be registered under this Act and is not already so registered satisfies the Commissioners that he—

(a) makes taxable supplies; or

(b) is carrying on a business and intends to make such supplies in the course or furtherance of that business,

they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.