Commentary

V2.160 Notification and registration for overseas persons

Part V2 Registration – deregistration

V2.160 Notification and registration for overseas persons

V2.160 Notification and registration for overseas persons

A person who becomes liable to register as a result of making taxable supplies, or as a result of the transfer of a going concern, must notify HMRC of his liability within 30 days of the date on which the liability commences. HMRC must register the person with effect from the day on which the liability arises1.

A person who becomes liable to register because there are reasonable grounds for believing he will make taxable supplies within the next 30 days must notify HMRC within that period. HMRC must register the person with effect

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