Commentary

V2.160 Notification and VAT registration for overseas persons

Part V2 Registration – deregistration

V2.160 Notification and VAT registration for overseas persons

V2.160 Notification and VAT registration for overseas persons

Persons who become liable to register as a result of making taxable supplies, or as a result of the TOGC, must notify HMRC of their liability within 30 days of the date on which the liability starts. HMRC must register the person with effect from the day on which the liability arises1.

Persons who become liable to register because there are reasonable grounds for believing they will make taxable supplies within the next 30 days must notify HMRC within that period. HMRC must register those persons from the beginning of that period2.

Any notification

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