V2.221 Starting a new business
This paragraph examines the business status (for VAT purposes) of new businesses and, in particular, those businesses which have not yet started to make supplies.
For an overview of VAT and business more broadly, see V2.201B.
A person who intends to make supplies is not liable to registration while his intention remains unfulfilled. On this point, see, for example, Merseyside Cablevision1XL (Stevenage) Ltd2 and V2.120.
However, a person is entitled to registration if they can satisfy HMRC that they are carrying on a business and intend to make any of