Exemption from registration

Acquisition of goods

Commentary – VAT Reporter ¶64-300

Charities

Commentary – VAT Reporter ¶50-030

End of, non-notification

– see Late registration penalty

Material change in exempted person's supplies

Commentary – VAT Reporter ¶43-045

Overseas traders selling UK goods (Sch. 3A)

Commentary – VAT Reporter ¶43-045

Regular repayment traders

Commentary – VAT Reporter ¶43-025(1)