V2.142 Notification of VAT registrationTaxpayers must notify their liability to register in connection with taxable supplies as follows, namely under1: • the historic turnover rules (see V2.135) – within 30 days of the end of the month in which the turnover limit was exceeded • the future turnover rule (see V2.136) – before the end of the period by reference to which the liability arose • the transfer of going concern rule (see V2.137) – within 30 days of the date of transferNotification must be made electronically (see V2.126), or by paper application made to the National Registration Service
Taxpayers must notify their liability to register in connection with taxable supplies as follows, namely under1:
• the historic turnover rules (see V2.135) – within 30 days of the end of the month in which the turnover limit was exceeded
• the future turnover rule (see V2.136) – before the end of the period by reference to which the liability arose
• 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
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