Supplies made outside UK

Where a person who is registered because he makes supplies outside the UK, which would be taxable supplies if made within the UK (¶43-275), ceases to make or have the intention of making such supplies, or makes or forms the intention of making taxable supplies within the UK, he must inform HMRC within 30 days and HMRC then generally de-register that person (VATA 1994, Sch. 1, para. 12).

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