Where a person’s past taxable supplies have exceeded the annual threshold in value at the end of a month in respect of the previous year (see ¶43-075), he must notify HMRC within 30 days of the end of the relevant month.

Generally, HMRC register him from the end of the month following the relevant month or such earlier date as may be agreed between the parties although, unless a person is required to register from an earlier date, the agreed date of registration cannot be more than four years before HMRC receive the application for registration (VATA 1994, Sch. 1, para. 5(1) and (2)). A person may seek an early registration if this increases the reclaimable VAT.

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