V2.189B Notification of VAT registration in connection with disposals of assets

Part V2 Registration – deregistration

Commentary

Persons who become liable to register in respect of relevant supplies which they make (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 from the beginning

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V3.133 Tax point—receipt of a payment

V16.905 Clarification of place of supply policy

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V16.904 Business travel agents

V3.388AA Simplification—installed and assembled goods

V3.212 Goods used partly for non-business purposes

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V16.1026 Cross border VAT refunds – Republic of Serbia

VAT 769 Notification of Insolvency

V5.241 Power of arrest

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.318 Special procedure—inward processing

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—disposals of assets / V2.189B Notification of VAT registration in connection with disposals of assets

V2.189B Notification of VAT registration in connection with disposals of assets

Part V2 Registration – deregistration

V3.133 Tax point—receipt of a payment

V16.905 Clarification of place of supply policy

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V3.105A Examples of composite or single supplies

V16.885 New time of supply rules for on-going supplies

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V16.904 Business travel agents

V3.388AA Simplification—installed and assembled goods

V3.212 Goods used partly for non-business purposes

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V16.1026 Cross border VAT refunds – Republic of Serbia

VAT 769 Notification of Insolvency

V5.241 Power of arrest

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V3.318 Special procedure—inward processing

V3.533 Margin scheme—the auctioneers' scheme

V2.131 Transfer of VAT registration following a TOGC

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V2.189B Notification of VAT registration in connection with disposals of assets

Part V2 Registration – deregistration

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