Commentary

V2.173 Notification of registration in respect of distance sales

Part V2 Registration – deregistration

V2.173 Notification of registration in respect of distance sales

V2.173 Notification of registration in respect of distance sales

A person who becomes liable to be registered in respect of distance sales must notify HMRC within 30 days after the liability arose1. Registration takes effect from the day on which the liability arose or from a mutually agreed earlier date2.

The notification to HMRC is made in the relevant form specified in a notice published by HMRC3. The form in question is Form VAT 1A4. The form is submitted to the VAT Registration Service at the following address:

BT VAT

HM Revenue and Customs

BX9 1WR

In the case of a partnership, the notification should

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