Commentary

V2.189C Notification of matters affecting continuation of registration in respect of the disposal of assets

Part V2 Registration – deregistration

V2.189C Notification of matters affecting continuation of registration in respect of the disposal of assets

V2.189C Notification of matters affecting continuation of registration in respect of the disposal of assets

A person who is registered in respect of relevant supplies (see V2.189), and who ceases to make or have the intention of making such supplies must notify HMRC within 30 days of the change1. The notification may, subject to the giving of a direction by HMRC, be made electronically. However the current direction does not provide for electronic notification in respect of disposals of assets. For details of the requirements relating to electronic notification, see V2.126.

Such notification is not required

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial