Commentary

V2.142A Date from which VAT registration has effect

Part V2 Registration – deregistration

V2.142A Date from which VAT registration has effect

V2.142A Date from which VAT registration has effect

Date from which VAT registration has effect under the historical turnover rule

Where persons are liable to register in connection with their historical turnover, their registration takes effect from the end of the month following that in which they were required to notify their 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

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