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

Persons who neither make nor intend to make taxable supplies must be registered by HMRC if they request this, and they satisfy HMRC that1:

  1.  

    (1)     either:

  2.  
    1.  

      (a)     they have 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)     their usual place of residence is in the UK (a body corporate incorporated in the UK meets this test3), and

  3.  

    (2)     they neither make nor intend to make taxable supplies, and

  4.  

    (3)     they make, or are carrying on a business and intends to make in the course or furtherance of their business, supplies outside the UK that, 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 supply4), or

  5.  

    (4)     they make, or are carrying on a business and intends to make in the course or furtherance of their business, supplies within one of the following categories5:

  6.  
    1.  

      (a)     services supplied to a person who belongs outside UK (or before IP completion day outside the EU member states), or

    2.  

      (b)

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