Commentary

V2.176 Notification of matters affecting continuation of registration in respect of distance sales

Part V2 Registration – deregistration

V2.176 Notification of matters affecting continuation of registration in respect of distance sales

V2.176 Notification of matters affecting continuation of registration in respect of distance sales

A person who is registered in respect of distance sales, and who ceases to be registrable in respect of taxable supplies1, distance sales2, relevant acquisitions3, or disposals of assets4 must notify HMRC within 30 days of the change in his status5.

A person who is registered because he has made an election in relation to the place of supply of distance sales must notify HMRC if such election, whether by revocation or otherwise, ceases to have effect. Notification is required within 30 days of the election ceasing to

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