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Contents

Official guidance

VAT Registration

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VATREG00500 · Data Protection
VATREG01000 · Introduction
VATREG02000 · Basic principles of registration
VATREG03000 · Registration - general
VATREG04000 · Registration thresholds and deregistration limits
VATREG05000 · Recording of registration enquiries
VATREG07000 · VAT 1 suspect applications
VATREG08000 · Entity to be registered
VATREG16000 · Special considerations for certain registrations
VATREG18000 · Taxable supplies
VATREG19000 · Exception from registration
VATREG20000 · Exemption from registration
VATREG21000 · Voluntary registration
VATREG24000 · Review of intending trader registrations
VATREG25000 · Effective Date of Registration (EDR)
VATREG26000 · Failure to notify liability for registration
VATREG28000 · Liable no longer liable
VATREG29000 · Transfers of going concerns (TOGCs)
VATREG31000 · Corrections to the register - incorrect entries on the register
VATREG32000 · Corrections to the register - business registered under the wrong schedule to the VAT Act 1994
VATREG33000 · Variation of trader’s details
VATREG34000 · Variation of trader’s details - VAT 12 action
VATREG35000 · Changes affecting registration
VATREG36000 · Verbal notification of a change in partners
VATREG37000 · Non-established taxable persons (NETPs)
VATREG39000 · Registration in respect of relevant supplies
VATREG40000 · Registration in respect of acquisitions from other Member States
VATREG41000 · Registration in respect of distance selling from other Member States
VATREG42000 · The effects of death, insolvency and incapacity on registration
VATREG45000 · The Isle of Man register
VATREG46000 · Registration of persons who make taxable supplies in the Isle of Man
VATREG47000 · Appendix
VATREG25350 · Effective Date of Registration (EDR): change of EDR to a later date
VATREG25400 · Effective Date of Registration (EDR): change of EDR to an earlier date
VATREG25450 · Effective Date of Registration (EDR): trading prior to incorporation
VATREG37800 · Non-established taxable persons (NETPs): agent ceasing to act
VATREG37850 · Non-established taxable persons (NETPs): direct registration
VATREG37900 · Non-established taxable persons (NETPs): companies incorporated in the United Kingdom
VATREGUPDATE001 · VAT Registration: recent changes
VATREGUPDATE140806 · VAT Registration: recent changes

VAT Registration
Effective Date of Registration (EDR): change of EDR to an earlier date

VATREG25400 | Effective Date of Registration (EDR): change of EDR to an earlier date

From HM Revenue & Customs · VAT Registration

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