Commentary

V2.142 Notification of VAT registration

Part V2 Registration – deregistration

V2.142 Notification of VAT registration

V2.142 Notification of VAT registration

Taxpayers must notify their liability to register in connection with taxable supplies as follows, namely under1:

  1.  

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

  2.  

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

  3.  

    •     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 paper application made to the National Registration Service

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial