Commentary

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

Part V2 Registration – deregistration

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

Liability/entitlement to register—taxable supplies

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

Person making taxable supplies

A person who makes taxable supplies, but is not registered, is liable to be registered if either:

  1.  

    •     the value of his taxable supplies exceeds the limits for the time being prescribed in VATA 1994, Sch 1, para 1 (the current prescribed limit is £85,0001, see 'Future changes to the UK VAT registration threshold' below for future changes and see 'UK taxable supplies—registration' in Tax tables and checklists for past prescribed limits)

  2.  

    •     in the case of a local authority, whatever the value of the supplies

For registration under these provisions, see V2.135–V2.138.

Non-established persons and the VAT registration threshold

With effect from 1 December 2012, registration under this provision only applies to a 'UK-established' person, ie a person who has a business establishment, or some other fixed establishment, in

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