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Contents

Official guidance
VAT Registration

VATREG26000 · Failure to notify liability for registration

  • VATREG26050 · Introduction
  • VATREG26100 · EDR
  • VATREG26150 · Civil penalty/offence action
  • VATREG26200 · Evidence to support liability arising by reference to past turnover
  • VATREG26250 · Evidence to support liability arising by reference to anticipated future turnover
  • VATREG26300 · Admission by traders
  • VATREG26350 · Retrospective requests for exception from registration
  • VATREG26400 · Arrears of tax
  • VATREG26450 · EU acquisitions, distance selling and disposal of assets
  • VATREG26500 · Special cases
  • VATREG26550 · Belated notification - calculation of EDR
  1. Failure to notify liability for registration: contents
  2. Failure to notify liability for registration: EDR

VATREG26100 | Failure to notify liability for registration: EDR

From HM Revenue & Customs · VAT Registration

The Commissioners have a legal responsibility to register traders from the correct effective date despite their failure to notify us of their liability, or their failure to notify us of it at the correct time.

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