VATREG39100 | Registration in respect of relevant supplies: liability to register

Schedule 3A, paragraph 1(1) cannot be used to register a person where the person

• is already registered, or

• has a liability to register under a different schedule.

Guidance on:

• Schedule 1 can be found in VATREG03000

• Schedule 1A can be found in VATREG37000

• Schedule 2 can be found in VATREG41000

• Schedule 3 can be found in VATREG40000.

The liability to register applies to persons making any relevant supplies on or after 21 March 2000, regardless of the value of those supplies. There is no registration threshold.

A person must register if he makes relevant supplies or if, at any time, there are reasonable grounds for believing that he will make relevant supplies within the next 30 days.