Updates: VAT Registration
2024
Variation of trader’s details: repayment indicator
Page reinstated as a result of feedback following its removal in July 2024
Variation of trader’s details: contents
Pages archived
Transfers of going concerns (TOGC): VAT registration: distance sales
Page archived as legislation is no longer relevant in accordance with the Windsor Framework
Transfers of going concerns (TOGC): VAT registration: contents
insertion of new page VATREG29320, VATREG29350 archived and therefore removed from contents page.
Transfers of going concerns (TOGC): VAT registration: requirements
guidance updated to make it clearer and more understandable. Information previously included on page VATREG29250 has been updated and included now on this page.
Basic principles of registration: meaning of taxable turnover
updated for consistency with other guidance following feedback
Special considerations for certain registrations: services received from abroad
legislation updated following feedback
Variation of trader’s details: importance of written notification
page removed and archived
Variation of trader’s details: alternative methods of notifying change of address
page removed
Variation of trader’s details: partnerships
page removed
Variation of trader’s details: repayment indicator
page removed
Variation of trader’s details: requests for monthly returns
page removed
Variation of trader’s details: contents
Pages archived
Variation of trader’s details: changes involving deregistration
first section updated with contact details
Variation of trader’s details: Changes that can be made using online accounts
sections VATREG33200, VATREG33250 and VATREG33300 removed and amalgamated into one section under VATREG33150
Variation of trader’s details: responsibility to notify changes in circumstances
out of date reference to legislation removed
Variation of trader’s details: responsibility to notify changes in circumstances
Paragraph updated and reference to deregistration removed
Bullet points removed that were no longer relevant
Non-established taxable persons (NETPs): contents
page VATREG37210 added
Non-established taxable persons (NETPs): additional powers
Update in respect of online marketplace liability
Update to include online services
Non-established taxable persons (NETPs): exemption from registration
Additional information to confirm the conditions for exemption from registration
Non-established taxable persons (NETPs): place of supply and the reverse charge
Additional information concerning the reverse charge mechanism
Non-established taxable persons (NETPs): what is an NETP?
Revised content on establishment.
Non-established taxable persons (NETPs): registration procedures for agents and their principals
Page archived
Non-established taxable persons (NETPs): contents
New page VATREG37160 added
Entity to be registered: partnerships: completion of the VAT 2: new partnership
Link created to form VAT 2
two bullet points removed
Entity to be registered: Government departments
Email address added and postal address amended
Liable no longer liable: the manual assessment is not an appealable decision
First paragraph referring to LNLL case removed and minor amendments to rest of the page.
Registration - general: specific staggers and non-standard tax periods
updating broken link
Registration - general: specific staggers and non-standard tax periods
broken link updated
VAT 1 suspect applications: aide memoire - general
Hyperlinks removed
Hyperlinks removed redaction reinstated
Effective Date of Registration (EDR): change of EDR to an earlier date
New link added for VAT registration service
2023
Variation of trader’s details - VAT 12 action: disposal of VAT 12s
'222REG70' amended to '222AL70' in the first paragraph
Liable no longer liable: calculating the arrears
Additional wording added at point 3 - to add clarity
Non-established taxable persons (NETPs): overseas bank accounts
Wording amendment
Special considerations for certain registrations: sub-post masters
wording amendment
2022
Introduction: the role of policy
update to signposting contact details
Effective Date of Registration (EDR): change of EDR to a later date
Added the EDR Referral link to replace the broken link
Upadte made to section Person making supplies covered by Schedule 1, 10(2)(b) EU changed to UK
Last paragraph updated with “SI 1999/3121 - VAT (Input Tax) (Specified Supplies) Order 1999”
Effective Date of Registration (EDR): change of EDR to a later date
The eligibility criteria updated
Transfers of going concerns (TOGC): successive TOGCs
Amendment to add VAT Act 1994 sentence after paragraph 1
and added extra wording at start of example 'is a taxable person'
Taxable supplies: previous period of registration
Guidance added for registration
VAT Registration: recent changes
Page archived – Old legacy update page no longer required.
VAT Registration: recent changes
Page archived – Old legacy update page no longer required.
2021
Variation of trader’s details: repayment indicator
Guidance amended
2020
Recording of registration enquiries: VAT Pack contents
Page archived and unpublished as proves no longer in place
2018
Effective Date of Registration (EDR): calculating the EDR
Forward look - example date changed for a trader to notify their liability to register (changed from 22 May to 21 May). The 30 day period starts on the day the trader forms the expectation that they will go over the threshold in the next 30 days.
2016
Effective Date of Registration (EDR): change of EDR to an earlier date
Amendments made to clarify existing policy in response to the judge's reading of the existing text in an adverse FTT decision
Effective Date of Registration (EDR): change of EDR to an earlier date
Capping period corrected from three to four years.
Non-established taxable persons (NETPs): contents
New page added (VATREG37410) to reflect part of the package of measures introduced in Finance Act 2016 to tackle VAT fraud in goods from overseas businesses trading online.
Non-established taxable persons (NETPs): fit and proper VAT representatives for NETPs
New page
Non-established taxable persons (NETPs): requirement to appoint a VAT representative
Part of a package of measures introduced to tackle VAT fraud in goods from overseas businesses trading online.
Non-established taxable persons (NETPs): contents
New page reflecting part of the package of measures introduced in Finance Act 2016 to tackle VAT fraud in goods from overseas businesses trading online.
New page to reflect part of the package of measures introduced in Finance Act 2016 to tackle VAT fraud in goods from overseas businesses trading online.
Non-established taxable persons (NETPs): contents
VATREG37615 added
Non-established taxable persons (NETPs): Public Notices
No longer relevant.