Commentary

V2.142A Date from which registration has effect

Part V2 Registration – deregistration

V2.142A Date from which registration has effect

V2.142A Date from which registration has effect

Date from which registration has effect under the historical turnover rule

Where a person is liable to register in respect of his historical turnover, his registration takes effect from the end of the month following that in which he was required to notify his liability (whether or not such a notification is made). For an example, see V2.135. Registration may be from a mutually agreed earlier date1. HMRC takes the view that once a person has been registered, it is not possible to backdate the registration except in limited circumstances where the person

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