Commentary

V2.146 Entitlement to registration—no taxable supplies made or to be made

Part V2 Registration – deregistration

V2.146 Entitlement to registration—no taxable supplies made or to be made

V2.146 Entitlement to registration—no taxable supplies made or to be made

A person who neither makes nor intends to make taxable supplies must be registered by HMRC if he so requests, and he satisfies it that1:

  1.  

    (1)     either:

  2.  
    1.  

      (a)     he has a business establishment (see V3.183) in the UK (a person carrying on a business through a branch or agency in the UK meets this test2), or

    2.  

      (b)     his usual place of residence is in the UK (a body corporate incorporated in the UK meets this test3), and

  3.  

    (2)     he neither makes nor intends to make taxable supplies, and

  4.  

    (3)     he makes, or is carrying on a business and intends to make in the course or furtherance of his business, supplies outside the UK which, if made in the UK, would be taxable supplies (a supply of goods or services made outside the UK does not amount to a taxable

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