Commentary

V2.101 Meaning of 'taxable person'

Part V2 Registration – deregistration

V2.101 Meaning of 'taxable person'

Taxable persons

V2.101 Meaning of 'taxable person'

UK definition of taxable person

Under VATA 1994, s 3, persons are 'taxable persons' while they are registered, or required to be registered under VATA 1994, Schs 1–3A, and such persons are registered in a register of taxable persons maintained by HMRC. For the register of taxable persons, see V2.121.

Before IP completion day (ie 11pm on 31 December 2020), VATA 1994, Schs 1–3A included provisions for registration in respect of supplies from other member states (ie distance sales into the UK) and registration in respect of acqusisitions from EU member states. However, the provisions concerned were both repealed1 from IP completion day (VATA 1994, Schs 2 and 3) given the broad abolition of these concepts across the UK (albeit not in respect of Northern Ireland which is covered generally in Division V6.3).

Before IP completion day, a separate register was also maintained for persons registered under VATA 1994, Sch 3B (special accounting scheme for the supply of certain services by non-EU suppliers in member states (the non-Union scheme)2. For details of the scheme, see V2.189E. A further register was also maintained for persons registered under VATA 1994, Sch 3BA (special accounting scheme for the supply of certain services by UK suppliers in other member states (the Union scheme))3. For details of this scheme, see V2.189O. Both these schemes were abolished in the UK from IP completion day.

Interpretation Act 1978, Sch 1, provides that a 'person' includes a body of persons corporate or

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