The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview regarding when the business should register for UK VAT. This note should be read in conjunction with the VAT registration procedure and VAT registration ― artificial separation of business activities guidance notes. See also Flowchart ― when must or can a business VAT register?.
The following organisations can VAT register if they make relevant supplies:
VATA 1994, Schs 1, 2, 3A; 2006/112/EC , Article 9(1); VATREG02000
The following cannot VAT register:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login