Commentary

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

Part V2 Registration – deregistration

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

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

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 of the day on which the liability arose2.

Persons who become liable to register in connection with relevant supplies which they reasonably expect to make within the next 30 days must notify HMRC before the end of that 30-day period3. Registration takes place from the beginning of the 30-day

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