Commentary

V2.126 Notification of registration

Part V2 Registration – deregistration

V2.126 Notification of registration

Registration and deregistration—general

V2.126 Notification of registration

Registration under VATA 1994, Schs 1-3A

Regulations1 provide that a notification of liability for registration under VATA 1994, Schs 1–3A is to be made in the relevant form specified (from 15 October 2012) in a notice published by HMRC2. The forms are specified (Forms 1, 1A, 1B, 1C) in Notice 700/1/203. Each of the forms includes a declaration to the effect that all information entered in or accompanying it is true and complete.

Prior to 15 October 2012, the relevant forms were specified in SI 1995/2518, Sch 1 (Forms 1, 6, 7, and 7A). However, it was held in Electric Tool Repair that, since the notes to the forms did not appear in the Schedule to the Regulations, they had no statutory effect4.

HMRC does not receive notification of a person's liability to registration until it receives the requisite form(s) at one of its offices5 or, in the case of an online notification, until the time recorded as such by the electronic validation process6. A person having an establishment in the Isle of Man is deemed to have notified HMRC if he has notified the Isle of Man Finance Board7. It merits noting that a person is deemed to have an

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