Commentary

V2.189G Non-Union scheme—request for registration

Part V2 Registration – deregistration

V2.189G Non-Union scheme—request for registration

V2.189G Non-Union scheme—request for registration

A person who meets the conditions set out in V2.189F may request registration under the scheme. The request must be made by such electronic means and in such manner as HMRC may direct or may by regulations prescribe1.

Particulars to be included on registration request

The request must contain the following particulars2:

  1.  

    •     the name of the person making the request

  2.  

    •     his postal address

  3.  

    •     his electronic address (including any websites)

  4.  

    •     the number, if any, allocated to him by the tax authorities in the country in which he belongs

  5.  

    •     the date on which

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