Charities

Commentary – Indirect Tax Reporter ¶50-030

End of, non-notification

– see Late registration penalty

Material change in exempted person's supplies

Commentary – Indirect Tax Reporter ¶43-045

Overseas traders selling UK goods (Sch. 3A)

Commentary – Indirect Tax Reporter ¶43-045

Regular repayment traders

Commentary – Indirect Tax Reporter ¶43-025(1)