Commentary

V2.189I Non-Union scheme—notification of changes

Part V2 Registration – deregistration

V2.189I Non-Union scheme—notification of changes

V2.189I Non-Union scheme—notification of changes

A person who has made a request for registration under the non-Union scheme must notify HMRC if either1:

  1.  

    •     there is any change in the particulars described in V2.189G contained in his request

  2.  

    •     he ceases to make, or have the intention of making, qualifying supplies

  3.  

    •     he ceases to satisfy any of the conditions set out in V2.189F

Notification must be made within a period of 30 days beginning with the date of the change or cessation2. It must be made by such electronic means, and in such manner, as HMRC may direct or may

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