RCB/31/12 Removal of the VAT registration threshold for businesses which are not established in the UKRevenue & Customs Brief, Issue 31. 15 November 2012Purpose of this BriefTo 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.ReadershipThis Brief is for NETPs and
Revenue & Customs Brief, Issue 31. 15 November 2012
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.
This Brief is for NETPs and
**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.