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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: special cases

VATREG26500 | Failure to notify liability for registration: special cases

From HM Revenue & Customs · VAT Registration

The following types of cases may require special consideration:

  • the trader is no longer required to be registered

  • death, insolvency and incapacity cases

  • imports by unregistered traders.

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