Intrastat, responsibility for submission

Commentary – Indirect Tax Reporter ¶64-640

Payments on account of VAT

Commentary – Indirect Tax Reporter ¶55-410

Registration

Generally

Commentary – Indirect Tax Reporter ¶43-530
HMRC Guidance – Notice 700/2

Multiple registration blocked

Commentary – Indirect Tax Reporter ¶43-130

Transfers of goods and services: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602