Commentary

V2.189C Notification of matters affecting continuation of VAT registration in connection with the disposal of assets

Part V2 Registration – deregistration

V2.189C Notification of matters affecting continuation of VAT registration in connection with the disposal of assets

V2.189C Notification of matters affecting continuation of VAT registration in connection with the disposal of assets

A person who is registered in connection with relevant supplies (see V2.189), and who ceases to make or have the intention to make such supplies must notify HMRC within 30 days of the change1. The notification may be made electronically, subject to the giving of a direction by HMRC. 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 where the person would

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