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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: retrospective requests for exception from registration

VATREG26350 | Failure to notify liability for registration: retrospective requests for exception from registration

From HM Revenue & Customs · VAT Registration

You may discover a failure to notify or belated notification case where the person requests exception from registration even though they exceeded the threshold. VATREG19000 explains how to deal with such requests.

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