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Contents

Official guidance
VAT Registration

VATREG21900 · Voluntary registration: how to establish entitlement to register as an intending trader

  • VATREG21950 · Introduction
  • VATREG22000 · Preparatory activities
  • VATREG22050 · Requirement to provide evidence
  • VATREG22100 · Evidence required to confirm that the applicant is in business
  • VATREG22150 · Evidence required to demonstrate an applicant's intention to make taxable supplies
  • VATREG22200 · Traders who intend to make supplies of land and property
  1. Voluntary registration: how to establish entitlement to register as an intending trader: contents
  2. Voluntary registration: how to establish entitlement to register as an intending trader: introduction

VATREG21950 | Voluntary registration: how to establish entitlement to register as an intending trader: introduction

From HM Revenue & Customs · VAT Registration

Before you can allow registration as an intending trader, you must be satisfied that there is a business in existence which has a firm intention to make taxable supplies. However, the trader does not have to:

  • state the date by which he expects to begin making taxable supplies, or

  • estimate the value of them.

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