VATREG22900 | Voluntary registration: miscellaneous: the D1575 report

As part of the review, local offices receive a D1575 report every 6 months, in May and November, which lists traders still classified as intending 21 months after registration. Those traders would normally have received their first visit by this time. These lists should be examined as soon as possible in order to identify

• traders who have not yet started to make taxable supplies by the date of the review print. In each case, review the continuance of the registration in accordance with section 31.

• traders who have started to make taxable supplies but for whom the intending trader indicator remains set. Unless there are any doubts as outlined in section 31, remove the indicator using a VAT 12. If indicators are not removed, the registrations will continue to be shown on subsequent D1575 reports.