Commentary

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

Part V16 Forms and other HMRC material

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UK

Revenue & Customs Brief, Issue 31. 15 November 2012

Purpose of this Brief

To note that, from 1 December 2012, non-established taxable persons (NETPs) will no longer be able to benefit from the UK VAT registration threshold. They will be required to register for UK VAT when they make their first supply of goods or services here regardless of the value.

NETPs who are already making supplies here will be required to register for UK VAT with effect from 1 December 2012.

Readership

This Brief is for NETPs and

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