Commentary

V2.142 Notification of registration

Part V2 Registration – deregistration

V2.142 Notification of registration

V2.142 Notification of registration

A taxpayer must notify his liability to register in respect of taxable supplies as follows1:

  1.  

    •     liability to register under the historic turnover rules (see V2.135) – within 30 days of the end of the month in which the turnover limit was exceeded

  2.  

    •     liability to register under the future turnover rule (see V2.136) – before the end of the period by reference to which the liability arose

  3.  

    •     liability under the transfer of going concern rule (see V2.137) – within 30 days of the date of transfer

Notification must be made electronically (see V2.126), or by

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