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Contents

Official guidance
VAT Registration

VATREG40000 · Registration in respect of acquisitions from other Member States

  • VATREG40050 · Background
  • VATREG40100 · What is an acquisition?
  • VATREG40150 · Law
  • VATREG40200 · Taxable acquisition
  • VATREG40250 · Who may be registered?
  • VATREG40300 · The acquisition threshold
  • VATREG40350 · Compulsory registration
  • VATREG40400 · Applications
  • VATREG40450 · Effective date of registration
  • VATREG40500 · Failure to notify a liability to register
  • VATREG40550 · Entitlement to be registered
  • VATREG40600 · The two year rule
  • VATREG40650 · Requests for retrospective registration
  • VATREG40700 · Exemption from registration
  • VATREG40750 · Post-registration action at visits
  • VATREG40800 · Deregistration
  1. Registration in respect of acquisitions from other Member States: contents
  2. Registration in respect of acquisitions from other Member States: deregistration

VATREG40800 | Registration in respect of acquisitions from other Member States: deregistration

From HM Revenue & Customs · VAT Registration

Deregistration procedures are covered in VATDREG. (External readers can find this manual at http://www.hmrc.gov.uk/manuals/vatdregmanual/index.htm).

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