Commentary

V2.184 Notification of registration in respect of acquisitions

Part V2 Registration – deregistration

V2.184 Notification of registration in respect of acquisitions

V2.184 Notification of registration in respect of acquisitions

Notification of registration in respect of acquisitions—historical turnover basis

A person who becomes liable to register in respect of acquisitions by reference to their historical cumulative value1 (see V2.181) must notify HMRC within 30 days following the end of the month in which the liability to register arose2. Registration takes place with effect from the end of the month which next follows that in which the liability arose, or from a mutually agreed earlier date3. Thus a person who exceeds the limit on 15 February must notify HMRC by 30 March and

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