877. Registration of persons: the general rules.

A person is a taxable person1 while he is, or is required to be, registered under the Value Added Tax Act 19942. A trader may register and thus become a taxable person either voluntarily or by compulsion3.

There are two basic tests as to the liability to be registered, the first of which is historic and the second prospective:

  1.  

    (1)     on the historic basis, a person who makes taxable supplies4 but is not registered becomes liable to be registered at the end of any month5 if the person is UK-established and the value of his taxable supplies in the period