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 for VAT—taxable supplies

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

Persons making taxable supplies

Persons who make taxable supplies, but are not registered, are liable to be registered either:

  1.  

    •     if the value of their taxable supplies exceeds the limits 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), or

  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

From 1 December 2012, registration under this provision only applies to 'UK-established' person, ie persons who have a business establishment, or some other fixed establishment, in the UK2. Persons who are not UK-established but who makes taxable supplies are,

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