Commentary

V2.187 Notification of matters affecting continuation of registration in respect of acquisitions

Part V2 Registration – deregistration

V2.187 Notification of matters affecting continuation of registration in respect of acquisitions

V2.187 Notification of matters affecting continuation of registration in respect of acquisitions

A person who is registered in respect of relevant acquisitions, 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 was registered because he intended to make relevant acquisitions, must notify HMRC within 30 days of the first relevant acquisition occurring after his registration6. The notification may, subject to the giving of a direction by HMRC, be made electronically or in writing using form VAT

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