Division V2.1 Registration and deregistration

Part V2 Registration – deregistration

Division V2.1 Registration and deregistration

Part V2     Registration – deregistration

V2.1     Registration and deregistration

V2.2     Business

Division V2.1     Registration and deregistration

Taxable persons

Definition of taxable person V2.101

Persons treated for a time as taxable persons (death, incapacity, liquidation etc) V2.102

VAT registration of persons not businesses V2.103

Classes of taxable person

Central and local government V2.108

Individuals V2.109

Partnerships and deemed partnerships V2.110

Clubs, associations and organisations V2.112

Bodies corporate V2.113

Representative members of VAT groups, persons dealing on terminal markets and co-owners of land V2.114

Overseas persons V2.115

Racehorse owners V2.118

Persons subject or entitled to VAT registration

Categories of registration V2.120

Register of taxable persons

The register of taxable persons, registration numbers and certificates V2.121

Notification of changes in registration details V2.124

VAT registration and deregistration—general

Notification of VAT registration V2.126

VAT registration in the Isle of Man V2.127

Date from which VAT registration takes effect V2.128

Consequences of a failure to register for VAT V2.129

Circumstances in which VAT registration can be cancelled V2.130

Transfer of VAT registration following a TOGC V2.131

Liability/entitlement to register for VAT—taxable supplies

Overview of the liability/entitlement to register on the basis of taxable supplies V2.134

Liability to VAT registration at the end of any month (historical turnover rule) V2.135

Liability to VAT registration at any time (future turnover rule) V2.136

Liability to VAT registration when business transferred as a going concern V2.137

Liability to VAT registration—local authorities making taxable supplies

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