880. Voluntary Registration. | Taxation Law | LexisNexis

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880. Voluntary registration.

Where a person who is not liable to be registered for value added tax (VAT)¹ and is not already so registered² satisfies the Commissioners for Her Majesty's Revenue and Customs that he:

(1) makes taxable supplies³; or
(2) is carrying on a business and intends to make taxable supplies in the course or furtherance of that business⁴,

the Commissioners must, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him⁵.

Where a person who is not liable to be registered for

(3) The Charge To Value Added Tax

876. Taxable persons: in general.

877. Registration of persons: the general rules.

878. Registration of two or more persons as a single taxable person.

879. Exemption from registration.

880. Voluntary registration.

881. Termination and cancellation of registration.

882. Charge to tax: in general.

883. Taxable acquisitions of goods from other member states.

884. Taxable supply on removal of goods to another member state.

885. Meaning of 'business': general.

886. Meaning of 'business': the activities of clubs and associations.

887. Meaning of 'business': offices held by professionals etc.

888. Meaning of 'supply'.

889. Special provisions relating to motor car transactions.

890. Deemed supplies of goods or services.

891. Composite and multiple supplies.

892. Self-supply: general.

893. The reverse charge.

894. Self-supply charge to combat intra-Community fraud.

895. The general rules for time of supply of goods.

896. The general rules for place of supply of goods.

897. The general rules for place of supply of installed or assembled goods.

898. The general rules for supply of goods by distance selling.

899. Importation of goods into the United Kingdom.

900. Removal of goods to or from the United Kingdom.

901. Supply of services: introduction.

902. The general rule for place of supply of services.

903. The taxable amount: in general.

904. Meaning of 'consideration'.

905. Valuation in special cases: open market value directions.

906. Valuation of acquisitions from other member states: in general.

907. Relief on the acquisition of goods from another member state.

908. Warehousing regimes: in general.

909. Charge on importation; in general.

910. Value of imported goods: the general rule.

911. Relief from VAT on imported goods.