Commentary

V2.124 Notification of changes in registration details

Part V2 Registration – deregistration

V2.124 Notification of changes in registration details

V2.124 Notification of changes in registration details

HMRC maintains a register of taxable persons for the purposes of VAT (see V2.121). The legislation requires taxable persons to notify specified particulars to HMRC for the purposes of keeping the register up to date.

A person registered under VATA 1994, Sch 1, para 5 (historic turnover, see V2.135), 6 (future turnover, see V2.136) or 9 (taxable supplies made or to be made, see V2.144) who ceases to make, or have the intention of making, taxable supplies must notify HMRC of that fact within 30 days of the day on which he does so1.

A

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