Commentary

V2.189B Notification of registration in respect of disposals of assets

Part V2 Registration – deregistration

V2.189B Notification of registration in respect of disposals of assets

V2.189B Notification of registration in respect of disposals of assets

A person who becomes liable to register in respect of relevant supplies which he makes (see V2.189) must notify HMRC within 30 days following the end of the month in which the liability to register arose1. Registration takes place with effect from the beginning of the day on which the liability arose2.

A person who becomes liable to register in respect of relevant supplies which he reasonably expects to make within the next 30 days must notify HMRC before the end of that 30-day period3. Registration takes place with effect from

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