Acquisition of goods

Application

Commentary – Indirect Tax Reporter ¶43-175

Exemption

Commentary – Indirect Tax Reporter ¶64-300

Liability, flowchart

Commentary – Indirect Tax Reporter ¶43-035

Non-notification

– see Late registration penalty

Threshold

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶64-300

Voluntary registration

Commentary – Indirect Tax Reporter ¶43-040 ; Indirect Tax Reporter ¶64-300

Acquisitions from other member states

Assessment, amounts due by way of penalty

Legislation/Regulatory – VATA94 s. 76

Assessment, time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Cancellation

Legislation/Regulatory – VATA94 Sch. 3, para. 6, 7

Change of thresholds by order

Legislation/Regulatory – VATA94 Sch. 3, para. 9

Continuance of registration, notification of matters affecting

Legislation/Regulatory – VATA94 Sch. 3, para. 5

Entitlement to be registered

Legislation/Regulatory – VATA94 Sch. 3, para. 4

Exemption

Legislation/Regulatory – VATA94 Sch. 3, para. 8

Failure to notify, penalty

Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; FA2010 s. 35 ; HMRCBrf 30/2010 ; SI 2009/511 ; VATA94 s. 67

Form and manner of notification

Legislation/Regulatory – VATA94 Sch. 3, para. 10

Intermediate suppliers

Legislation/Regulatory – SI 1995/2518 reg. 11

Liability

Legislation/Regulatory – VATA94 Sch. 3, para. 1, 2

Mitigation of penalty

Legislation/Regulatory – VATA94 s. 70

Notification

Legislation/Regulatory – VATA94 Sch. 3, para. 3

Penalty, restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Persons belonging in other member states

Legislation/Regulatory – SI 1995/2518 reg. 12

Agents

Disbursements

Commentary – Indirect Tax Reporter ¶43-075

Generally

Commentary – 6.3

Identity of supplier

Commentary – Indirect Tax Reporter ¶43-075

Aircraft hire firm, commercial activities

Case Law – (1976) 1 BVC 1,049

All businesses

Commentary – 2.1.1

All businesses covered

Printing and taxi business

Case Law – (1985) 2 BVC 205,291

Appeals

Commentary – Indirect Tax Reporter ¶43-000
Legislation/Regulatory – VATA94 s. 83(1)(a)

Application

Acquisition of goods

Commentary – Indirect Tax Reporter ¶43-175

Associated companies

Commentary – Indirect Tax Reporter ¶43-175

Bank account details on Form VAT 1

Commentary – Indirect Tax Reporter ¶43-175

Clear description of business activity

Commentary – Indirect Tax Reporter ¶43-175

Completion, cases

Commentary – Indirect Tax Reporter ¶43-184

Correct form, flowchart

Commentary – Indirect Tax Reporter ¶43-180

Distance selling

Commentary – Indirect Tax Reporter ¶43-175

Electronic transmission

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-175

Entry of non-statutory date

Commentary – Indirect Tax Reporter ¶43-184

Errors to be avoided on Form VAT 1, flowchart

Commentary – Indirect Tax Reporter ¶43-177

Generally

Commentary – 1.4.11.4.2

Helpline

Commentary – Indirect Tax Reporter ¶43-175

Is applicant an overseas person

Commentary – Indirect Tax Reporter ¶43-175

Muddled information on form

Commentary – Indirect Tax Reporter ¶43-184

Obtaining print Form VAT 1

Commentary – Indirect Tax Reporter ¶43-175

Online

Commentary – Indirect Tax Reporter ¶43-000 ; Indirect Tax Reporter ¶43-175

Post-registration, issue of certificate, etc.

Commentary – Indirect Tax Reporter ¶43-175

Principal place of business on Form VAT 1

Commentary – Indirect Tax Reporter ¶43-175

Rejection if fraud or abuse suspected

Commentary – Indirect Tax Reporter ¶43-780

Response

Commentary – Indirect Tax Reporter ¶43-175

Six-month time limit for reclaiming VAT

Commentary – Indirect Tax Reporter ¶43-184

Submitting form

Commentary – Indirect Tax Reporter ¶43-175

Time limit for notifying liability to register

Commentary – Indirect Tax Reporter ¶43-175

Trade classification

Commentary – Indirect Tax Reporter ¶43-175

Welsh speaking traders

Commentary – Indirect Tax Reporter ¶43-175

Application rejected on grounds of probable fraud or abuse

Case Law – Valsts ieņēmumu dienests v Ablessio SIA (Case C-527/11). [2013] BVC 109

Assets supplied in UK by overseas persons, threshold

Commentary – Indirect Tax Reporter ¶43-002

Associations

Commentary – Indirect Tax Reporter ¶43-881
Legislation/Regulatory – VATA94 s. 46(3)

Authority to disclose information

Commentary – Indirect Tax Reporter ¶43-003

Automatic

Commentary – 1.4.11.5.1

Bankruptcy

Legislation/Regulatory – SI 1995/2518 reg. 9

Breach of regulations, penalty

Commentary – Indirect Tax Reporter ¶60-580

Breaches of regulatory provisions, penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Generally

Legislation/Regulatory – VATA94 s. 69

Business activities/establishment

Case Law – The Source Enterprise Ltd. [1992] BVC 965

Businesses making specified exempt supplies

Commentary – Indirect Tax Reporter ¶43-075

Buy-out policies

Commentary – 1.4.21.5.1

By concession, specified supplies of services

Commentary – Indirect Tax Reporter ¶43-075

By persons

All person's businesses covered

Commentary – Indirect Tax Reporter ¶43-135

Multiple registration blocked

Commentary – Indirect Tax Reporter ¶43-130

Persons, meaning

Commentary – Indirect Tax Reporter ¶43-125

Calculation of turnover

Commentary – Indirect Tax Reporter ¶43-100

Cancellation

– see also De-registration

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 58 ; FA2001 Sch. 4, para. 4

Cancelled

– see De-registration

Capital items

Commentary – Indirect Tax Reporter ¶43-100

Case law on whether a business for purpose of VAT

Commentary – Indirect Tax Reporter ¶43-000

Categorisation of schemes

Commentary – 1.8.31.10

Certificate

Case examples

Commentary – Indirect Tax Reporter ¶43-550

Generally

Commentary – Indirect Tax Reporter ¶100 ; Indirect Tax Reporter ¶43-550

Cessation of taxable activities

Legislation/Regulatory – SI 2001/4027 reg. 5

Change in

Commentary – 2.1.5

Change of thresholds by order

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 15

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 8

Changes in particulars

Legislation/Regulatory – SI 1996/1527 reg. 5 ; SI 2001/4027 reg. 4

Charities

Branches

Commentary – Indirect Tax Reporter ¶50-050

Compulsory

Commentary – Indirect Tax Reporter ¶50-025

Disaggregation

Commentary – Indirect Tax Reporter ¶50-035

Exemption

Commentary – Indirect Tax Reporter ¶50-030

Generally

Commentary – Indirect Tax Reporter ¶50-020

Intending trader

Commentary – Indirect Tax Reporter ¶50-045

Separate wholly-owned company

Commentary – Indirect Tax Reporter ¶50-025

VAT groups

Commentary – Indirect Tax Reporter ¶50-055

Voluntary

Commentary – Indirect Tax Reporter ¶50-040

Checklist

Commentary – Indirect Tax Reporter ¶43-002

Cliff-edge effect

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

Clubs

Commentary – Indirect Tax Reporter ¶43-881

Clubs/associations or organisations

Generally

Legislation/Regulatory – VATA94 s. 46(3)

Representation

Legislation/Regulatory – SI 1995/2518 reg. 8

Co-owners of land and property

Commentary – Indirect Tax Reporter ¶33-150 ; Indirect Tax Reporter ¶43-878

Companies

Formation

Commentary – Indirect Tax Reporter ¶43-410

Generally

Commentary – Indirect Tax Reporter ¶43-410

No intention to trade following formation

Commentary – Indirect Tax Reporter ¶43-410

Transfer of business to a company

Commentary – Indirect Tax Reporter ¶43-410

Company supplying educational items at school shops

Case Law – (1975) 1 BVC 1,041

Competitors who should be registered

Commentary – Indirect Tax Reporter ¶43-000

Compulsory

Back-dated to de-registration and assessment raised

Case Law – Woodger. (1990) 5 BVC 908

Generally

Case Law – Bennett v. Customs and Excise Commissioners. [1999] BVC 143 ; Deezer Ltd [2017] TC 05691

Retrospective

Case Law – Gray v Customs & Excise Commissioners. [2000] BVC 396

Compulsory not time barred

Commentary – Indirect Tax Reporter ¶43-000

Contract-based schemes, rights and obligations

Commentary – 1.8.1

Contractor, as

Commentary – 2.2

Contractual requirement register for VAT binds purchaser

Commentary – Indirect Tax Reporter ¶43-000

Correction of the register

Legislation/Regulatory – FA2001 Sch. 4, para. 5

Cross-border shoppers, acquisitions (Sch. 3)

Commentary – Indirect Tax Reporter ¶43-040

Crown

Commentary – Indirect Tax Reporter ¶44-150

De-registration

– see also De-registration

Generally

Commentary – 1.4.21.4.3

Death

21 days to notify starting to carry on business

Commentary – Indirect Tax Reporter ¶43-872

Generally

Legislation/Regulatory – SI 1995/2518 reg. 9

Return period ends

Commentary – Indirect Tax Reporter ¶43-872

VAT-registered individual

Commentary – Indirect Tax Reporter ¶43-872

Death benefits

Commentary – 1.12

Deferred annuities

Commentary – 1.4.21.5.1

Definitions of pension scheme

Ancillary benefits

Commentary – 1.2.2

Family pension plans

Commentary – 1.2.1

Generally

Commentary – 1.2

Occupational pension scheme

Commentary – 1.2.1

Retirement benefit activities

Commentary – 1.2.2

Retirement benefits

Commentary – 1.2.2

Tax purposes, for

Commentary – 1.2.1

Delayed

Commentary – 1.4.3

Dentists

Commentary – Indirect Tax Reporter ¶43-866

Details, change in

Commentary – Indirect Tax Reporter ¶43-175

Direction, persons treated as one

Legislation/Regulatory – VATA94 Sch. 1, para. 2

Discretion

Legislation/Regulatory – VATA94 Sch. 1, para. 1(3)

Dispensing doctors

Commentary – Indirect Tax Reporter ¶43-870

Distance selling

Application

Commentary – Indirect Tax Reporter ¶43-175

Checklist of registration limit

Commentary – Indirect Tax Reporter ¶63-240

Distance applies to goods, not services

Commentary – Indirect Tax Reporter ¶43-030

Failure to register

Commentary – Indirect Tax Reporter ¶63-240

Generally

Commentary – Indirect Tax Reporter ¶43-030
Legislation/Regulatory – SI 1995/2518 reg. 98

Liability, flowchart

Commentary – Indirect Tax Reporter ¶43-028

Overseas person

Commentary – Indirect Tax Reporter ¶43-100

Voluntary

Commentary – Indirect Tax Reporter ¶43-030

Divisions of a business

Legislation/Regulatory – VATA94 s. 46(1)

Divisions of a company

Generally

Commentary – Indirect Tax Reporter ¶43-530

Same taxable person, non-supplies/outside scope of VAT

Commentary – Indirect Tax Reporter ¶10-602

Doctors

Dispensing

Commentary – Indirect Tax Reporter ¶43-870

Dispensing: Scotland

Commentary – Indirect Tax Reporter ¶23-075

Generally

Commentary – Indirect Tax Reporter ¶43-866

Effective date

Affecting input tax recovery

Commentary – Indirect Tax Reporter ¶43-150

Dispensing doctors

Commentary – Indirect Tax Reporter ¶43-870

Erroneous date in HMRC's letter

Commentary – Indirect Tax Reporter ¶43-150

Future prospects rule

Commentary – Indirect Tax Reporter ¶43-155

Generally

Commentary – Indirect Tax Reporter ¶43-149
Case Law – (1985) 2 BVC 205,257 ; Henderson & Anor (t/a Tony's Fish and Chip Shop) v Customs and Excise Commissioners. [2001] BVC 444 ; The Trustees of the Mellerstain Trust. (1989) 4 BVC 768

Intending trader

Commentary – Indirect Tax Reporter ¶43-162 ; Indirect Tax Reporter ¶43-250

Invoicing

Commentary – Indirect Tax Reporter ¶43-150

No records kept

Commentary – Indirect Tax Reporter ¶43-150

No registration of company before incorporation

Commentary – Indirect Tax Reporter ¶43-149

Online services

Commentary – Indirect Tax Reporter ¶43-175 ; Indirect Tax Reporter ¶55-210

Output tax due on supplies post-registration

Commentary – Indirect Tax Reporter ¶43-150

Past turnover rule

Commentary – Indirect Tax Reporter ¶43-150

Retrospective, accidental application

Commentary – Indirect Tax Reporter ¶43-184

Review, appeal against assessment stood over

Case Law – (1985) 2 BVC 205,242

Sale of personal collection on Ebay

Commentary – Indirect Tax Reporter ¶43-150

Transfer of business as going concern

Commentary – Indirect Tax Reporter ¶43-160

Voluntary registration

Commentary – Indirect Tax Reporter ¶43-163

Wrong date

Commentary – Indirect Tax Reporter ¶43-152

Electronic applications

Commentary – 1.4.2

Electronic notification or application

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-175

Electronic services

Commentary – Indirect Tax Reporter ¶43-002

Electronic services supplied in member states

Cancellation

Legislation/Regulatory – VATA94 Sch. 3B, para. 8

De-registration

Legislation/Regulatory – VATA94 Sch. 3B, para. 18

Effective date

Legislation/Regulatory – VATA94 Sch. 3B, para. 5

Number

Legislation/Regulatory – VATA94 Sch. 3B, para. 6

Obligation to notify changes

Legislation/Regulatory – VATA94 Sch. 3B, para. 7

Persons who may be registered

Legislation/Regulatory – VATA94 Sch. 3B, para. 2

Qualifying supplies

Legislation/Regulatory – VATA94 Sch. 3B, para. 3

Register

Legislation/Regulatory – VATA94 Sch. 3B, para. 1

Registration after cancellation for persistent default

Legislation/Regulatory – VATA94 Sch. 3B, para. 9

Registration not a requirement

Legislation/Regulatory – VATA94 Sch. 3B, para. 17

Request

Legislation/Regulatory – VATA94 Sch. 3B, para. 4

Employees not registrable

Commentary – Indirect Tax Reporter ¶43-000

Employees or self-employed, determination

Commentary – Indirect Tax Reporter ¶43-075

Employer contributions, deductibility

Commentary – 1.6.1

Entitlement

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 4

End of, notification

Legislation/Regulatory – VATA94 Sch. 1, para. 11, 12

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 9, 10

Entitlement to tax relief

Commentary – 1.4.2

Events affecting, notification

Commentary – Indirect Tax Reporter ¶43-200

Exceptions to registering online

Commentary – Indirect Tax Reporter ¶43-000

Exclusion of earlier taxable supplies

Legislation/Regulatory – VATA94 Sch. 1, para. 1(4)

Exemption

Acquisition of goods

Commentary – Indirect Tax Reporter ¶64-300

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 8

Charities

Commentary – Indirect Tax Reporter ¶50-030

End of, non-notification

– see Late registration penalty

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 14

Material change in exempted person's supplies

Commentary – Indirect Tax Reporter ¶43-045

Non-established taxable persons

Legislation/Regulatory – VATA94 Sch. 1A, para. 13

Overseas traders making UK supplies of goods

Legislation/Regulatory – VATA94 Sch. 3A, para. 7

Regular repayment traders

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

Exemption from

Legislation/Regulatory – SI 2001/4027 reg. 3

Failure to comply with requirements

Case Law – (1985) 2 BVC 205,281

Failure to notify, penalty

– see also Late registration penalty

Assessment of amount due

Legislation/Regulatory – VATA94 s. 76

Generally

Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; FA2010 s. 35 ; FA96 s. 37(2) ; HMRCBrf 30/2010 ; SI 2009/511 ; VATA94 s. 67

Mitigation

Legislation/Regulatory – VATA94 s. 70

Restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Farmers

Commentary – Indirect Tax Reporter ¶43-000

Farmers' flat-rate scheme

Legislation/Regulatory – VATA94 s. 54(2), (6)

Features of registered pension scheme

Commentary – 1.3

Finance and financial services

Commentary – Indirect Tax Reporter ¶43-075

Fiscal warehousing

Generally

Commentary – Indirect Tax Reporter ¶63-900

Supplies disregarded

Commentary – Indirect Tax Reporter ¶43-075

Flat-rate scheme for small firms

Commentary – Indirect Tax Reporter ¶43-000

Flowcharts

Completion of Form VAT 1 – checklist

Commentary – Indirect Tax Reporter ¶43-176

Correct application form

Commentary – Indirect Tax Reporter ¶43-180

Errors to be avoided on Form VAT 1

Commentary – Indirect Tax Reporter ¶43-177

Liability to register – acquisitions (Sch. 3)

Commentary – Indirect Tax Reporter ¶43-035

Liability to register – distance selling (Sch. 2)

Commentary – Indirect Tax Reporter ¶43-028(1)

Liability to register – UK taxable supplies (Sch. 1)

Commentary – Indirect Tax Reporter ¶43-020

Form of

Legislation/Regulatory – FA2000 Sch. 6, para. 56 ; FA2001 Sch. 4, para. 2 ; SI 2001/4027

Form VAT 1

Amount of security

Commentary – Indirect Tax Reporter ¶43-840

Application for voluntary registration

Commentary – Indirect Tax Reporter ¶43-225

Associated companies

Commentary – Indirect Tax Reporter ¶43-175

Bank account details

Commentary – Indirect Tax Reporter ¶43-175

Clear description of business activity

Commentary – Indirect Tax Reporter ¶43-175

Errors to be avoided, flowchart

Commentary – Indirect Tax Reporter ¶43-177

Obtaining print version

Commentary – Indirect Tax Reporter ¶43-175

Principal place of business

Commentary – Indirect Tax Reporter ¶43-175

Formation of company

Generally

Commentary – Indirect Tax Reporter ¶43-410

No intention to comply with law

Commentary – Indirect Tax Reporter ¶43-410

Forms

Companies form CIS305

Commentary – 2.1.2

Partnerships and trusts CIS304

Commentary – 2.1.2

Sole traders paid gross form CIS302

Commentary – 2.1.2

Sole traders paid net of tax form CIS301

Commentary – 2.1.2

Fraud on non-registration

Commentary – Indirect Tax Reporter ¶59-835

Fruits of litigation

Case Law – 22A Property Investments Ltd. [1997] BVC 2,077

Funded pension schemes

Commentary – Indirect Tax Reporter ¶41-400(1)

Future prospects rule

Cases on

Commentary – Indirect Tax Reporter ¶43-025

Effective date of registration

Commentary – Indirect Tax Reporter ¶43-155

Former annual limit

Commentary – Indirect Tax Reporter ¶43-155

Generally

Commentary – Indirect Tax Reporter ¶43-200

Past turnover rule overridden

Commentary – Indirect Tax Reporter ¶43-155

Relevant month

Commentary – Indirect Tax Reporter ¶43-155

Time limit for notifying liability to register

Commentary – Indirect Tax Reporter ¶43-155

Future turnover threshold (future-prospects test; 30-day look-ahead test; forward-look test)

Commentary – Indirect Tax Reporter ¶43-025(2)

General provision

Legislation/Regulatory – FA96 s. 47

Generally

Commentary – Indirect Tax Reporter ¶33-125 ; Indirect Tax Reporter ¶43-000 ; Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶5-050

Government departments

Commentary – Indirect Tax Reporter ¶44-150

Gross payment status

Commentary – 7.3

Groups of companies

– see Group registration

Hairdressing salon, franchise agreement with stylists

Case Law – Customs and Excise Commissioners v. Jane Montgomery (Hair Stylists) Ltd. [1994] BVC 71

Helpline

Commentary – Indirect Tax Reporter ¶43-175

HMRC guidance

Commentary – 2.1.3

HMRC's powers

Commentary – 1.4.3

Hobby or business

Commentary – Indirect Tax Reporter ¶43-000

Housing association

Case Law – (1983) 1 BVC 1,193

Importance

Commentary – Indirect Tax Reporter ¶43-000

Imported services

Commentary – Indirect Tax Reporter ¶43-025 ; Indirect Tax Reporter ¶43-075

Importing pre-2006 rules

Commentary – 1.5.3

In other member states

Commentary – Indirect Tax Reporter ¶43-000

Inaccuracies, penalties for

Commentary – 1.4.3

Incapacitated persons

Legislation/Regulatory – SI 1995/2518 reg. 9

Information required

Legislation/Regulatory – FA96 s. 48

Information, provision of

Commentary – 1.4.3

Insolvency or receivership

21 days to notify starting to carry on business

Commentary – Indirect Tax Reporter ¶43-872

Bankruptcy of VAT-registered individual

Commentary – Indirect Tax Reporter ¶43-872

Discontinued business

Commentary – Indirect Tax Reporter ¶43-872

Receivership, liquidation or administration of company

Commentary – Indirect Tax Reporter ¶43-872

Installed or assembled goods

Commentary – Indirect Tax Reporter ¶63-235

Instantaneous

Commentary – 1.4.2

Institute concerned to improve cleaning industry

Case Law – (1985) 2 BVC 205,373

Insurance and insurance services

Commentary – Indirect Tax Reporter ¶43-075

Intending traders

Abortive activities

Commentary – Indirect Tax Reporter ¶43-250

Cases

Commentary – Indirect Tax Reporter ¶43-270

Charities

Commentary – Indirect Tax Reporter ¶50-045

Condition for repayment of input tax

Case Law – Hordern. [1993] BVC 613

Conditions

Case Law – Michael Jackson Bloodstock Ltd. [1992] BVC 945 ; Rye. [1992] BVC 787

Effective date

Commentary – Indirect Tax Reporter ¶43-162 ; Indirect Tax Reporter ¶43-250

End of entitlement, notification

Legislation/Regulatory – VATA94 Sch. 1, para. 11, 12

Evidence, commissioners' decision

Case Law – Golden Pyramid Ltd. [1993] BVC 673

Fraud did not invalidate registration as

Commentary – Indirect Tax Reporter ¶43-250

Generally

Commentary – Indirect Tax Reporter ¶43-200 ; Indirect Tax Reporter ¶43-250
Legislation/Regulatory – VATA94 Sch. 1, para. 9, 10
Case Law – Carr; Marten Properties Ltd (in liquidation). [2006] BVC 2,278 ; O'Ryan [2014] TC 03956

Intention to supply close to impossible, but not wholly fantastic

Commentary – Indirect Tax Reporter ¶43-260

Mobile phone dealer: evidence of intention to trade

Commentary – Indirect Tax Reporter ¶43-270

Online registration

Commentary – Indirect Tax Reporter ¶43-175

Property owners and developers

Commentary – Indirect Tax Reporter ¶43-260

Rompelman: exploitation of property

Commentary – Indirect Tax Reporter ¶43-270

Share issue: not a preparatory act

Commentary – Indirect Tax Reporter ¶43-250

Time limit for first supply

Commentary – Indirect Tax Reporter ¶43-250

Yacht chartering

Commentary – Indirect Tax Reporter ¶43-270

Intra-EU transfer of own goods

Commentary – Indirect Tax Reporter ¶63-220

Invoices

Generally

Commentary – Indirect Tax Reporter ¶43-025

Issued after effective date of registration

Commentary – Indirect Tax Reporter ¶43-150

Showing correct number

Commentary – Indirect Tax Reporter ¶101(4)

Isle of Man

Commentary – Indirect Tax Reporter ¶43-891
Legislation/Regulatory – SI 1982/1067 art. 11, 12 ; SI 1982/1068 art. 4

Land and property supplies

Commentary – Indirect Tax Reporter ¶43-175

Late

Adviser's professional conduct

Commentary – Indirect Tax Reporter ¶43-005 ; Indirect Tax Reporter ¶60-484

Impact on direct tax

Commentary – Indirect Tax Reporter ¶43-000
Case Law – Wells [2012] TC 02172

Penalty

– see Late registration penalty

Late payment interest start date

Legislation/Regulatory – FA2009 Sch. 49, para. 10

Legislation, simplification of

Commentary – 1.13

Liability

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 1, 2

Breaching multiple thresholds

Commentary – Indirect Tax Reporter ¶43-025

Cancellation

Legislation/Regulatory – VATA94 Sch. 1, para. 13

Capital assets

Commentary – Indirect Tax Reporter ¶43-100
Case Law – Harbig Leasing Two Ltd. [2001] BVC 2,134

Capital supplies disregarded

Legislation/Regulatory – VATA94 Sch. 1, para. 1(7)

Cessation

– see also De-registration
Legislation/Regulatory – VATA94 Sch. 1, para. 3

Changes in name/constitution or ownership of business

Legislation/Regulatory – SI 1995/2518 reg. 5(2)

Cross-border shoppers, acquisitions (Sch. 3)

Commentary – Indirect Tax Reporter ¶43-040

De-registration

Legislation/Regulatory – VATA94 Sch. 1, para. 2(5)

Distance sellers (Sch. 2)

Commentary – Indirect Tax Reporter ¶43-030

Driving school

Case Law – (1985) 2 BVC 205,316

End of, notification

Legislation/Regulatory – VATA94 Sch. 1, para. 11-12, Sch. 1A, para. 7

Generally

Commentary – Indirect Tax Reporter ¶140(4) ; Indirect Tax Reporter ¶18-004(4)
Legislation/Regulatory – VATA94 Sch. 1, para. 1-5
HMRC Guidance – BIM31515
Case Law – Balkwill. [2010] TC 00258 ; Bilsby [2014] TC 04065 ; Wright & Anor [2011] TC 01523

High-value dealers (HVDs)

Commentary – Indirect Tax Reporter ¶43-048

In other member states

Commentary – Indirect Tax Reporter ¶43-046

Non-established taxable persons

Legislation/Regulatory – VATA94 Sch. 1A, para. 1-4

Non-EU electronically-supplied services

– see Electronically-supplied services

Notification of

Legislation/Regulatory – SI 1995/2518 reg. 5(1)-(3) ; VATA94 Sch. 1, para. 5-8, Sch. 1A, para. 5-6

Nursing agency supplying unqualified care assistants

Case Law – Parkinson. [1991] BVC 706

Overseas traders making UK supplies of goods

Legislation/Regulatory – VATA94 Sch. 3A, para. 1-5

Overseas traders making UK supplies of goods (Sch. 3A)

Commentary – Indirect Tax Reporter ¶43-045

Partnerships

Legislation/Regulatory – SI 1995/2518 reg. 7

Pre-transfer of business by sole trader to company

Case Law – Khan & Anor (t/a Khan Tandoori II) v Revenue and Customs Commissioners. [2012] BVC 1,752

Sports organisation

Case Law – British Tenpin Bowling Association. (1988) 3 BVC 890

Supplies contracted before registration

Case Law – Madisons. (1987) 3 BVC 638

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 1, 2

Time limit

Commentary – Indirect Tax Reporter ¶43-155 ; Indirect Tax Reporter ¶43-160 ; Indirect Tax Reporter ¶43-175

Transfer of business as a going concern

Legislation/Regulatory – SI 1995/2518 reg. 6(3), (4) ; VATA94 s. 49
HMRC Guidance – BIM31605

UK taxable supplies (Sch. 1)

Commentary – Indirect Tax Reporter ¶43-020 ; Indirect Tax Reporter ¶43-025

Limit

Acquisitions

Commentary – Indirect Tax Reporter ¶280 ; Indirect Tax Reporter ¶43-002

Amendment

Commentary – Indirect Tax Reporter ¶43-110

Checklist

Commentary – Indirect Tax Reporter ¶43-002

Deemed supplies

Commentary – Indirect Tax Reporter ¶43-075

Disbursements, agents

Commentary – Indirect Tax Reporter ¶43-075

Exceeded

Commentary – Indirect Tax Reporter ¶43-184

Exempt supplies

Commentary – Indirect Tax Reporter ¶43-075

Future turnover limit (future-prospects test; 30-day look-ahead test; forward-look test)

Commentary – Indirect Tax Reporter ¶43-025(2)

Generally

Commentary – Indirect Tax Reporter ¶43-025

Hobbies

Commentary – Indirect Tax Reporter ¶43-100

Hotels

Commentary – Indirect Tax Reporter ¶43-075

Margin scheme users

Commentary – Indirect Tax Reporter ¶43-075

Misdirection from HMRC

Commentary – Indirect Tax Reporter ¶43-100

Outside scope of VAT supplies

Commentary – Indirect Tax Reporter ¶43-100

Past annual limit (past turnover test)

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

Reconciliation of turnover per annual profit and loss account

Commentary – Indirect Tax Reporter ¶43-075

Relevant supplies

Commentary – Indirect Tax Reporter ¶43-100

Reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶43-075 ; Indirect Tax Reporter ¶55-405 ; Indirect Tax Reporter ¶60-621

Second-hand car scheme

Commentary – Indirect Tax Reporter ¶43-075

Small businesses

Commentary – Indirect Tax Reporter ¶3-130

Supplies disregarded for compulsory registration

Commentary – Indirect Tax Reporter ¶43-075

Supplies from other member states

Commentary – Indirect Tax Reporter ¶280 ; Indirect Tax Reporter ¶43-002

Tax point rules

Commentary – Indirect Tax Reporter ¶43-075

Taxable supplies

Commentary – Indirect Tax Reporter ¶280 ; Indirect Tax Reporter ¶43-002

Time of supply of services

Commentary – Indirect Tax Reporter ¶43-075

Tour operators' margin scheme

Commentary – Indirect Tax Reporter ¶43-075 ; Indirect Tax Reporter ¶43-100

Value of supply of services

Commentary – Indirect Tax Reporter ¶43-075

Worked examples

Commentary – Indirect Tax Reporter ¶43-165
HMRC Guidance – Notice 700/9

Limited liability partnerships

Generally

Commentary – Indirect Tax Reporter ¶43-320

Solicitors

Commentary – Indirect Tax Reporter ¶53-015

Limited partnerships

Commentary – Indirect Tax Reporter ¶43-325

Limits

Change by order

Legislation/Regulatory – VATA94 Sch. 1, para. 15, Sch. 2, para. 8

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 1(1)

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 1(1)

Transfer of business as a going concern

Legislation/Regulatory – VATA94 Sch. 1, para. 1(2)

Lloyd's syndicates

Commentary – Indirect Tax Reporter ¶43-888

Local authorities and similar bodies

Commentary – Indirect Tax Reporter ¶43-000 ; Indirect Tax Reporter ¶43-909 ; Indirect Tax Reporter ¶44-175 ; Indirect Tax Reporter ¶51-110

Local authorities, supply of goods/services

Legislation/Regulatory – VATA94 s. 42

Loss of or prospective loss of registrability

Legislation/Regulatory – FA2000 Sch. 6, para. 57

Loss or prospective loss of registrability

Legislation/Regulatory – FA2001 Sch. 4, para. 3
HMRC Guidance – CH51250

Manx person

Commentary – Indirect Tax Reporter ¶43-891

Meaning

Legislation/Regulatory – FA2000 Sch. 6, para. 54(c)
HMRC Guidance – ARTG3030 ; ARTG3040 ; BIM42520 ; CH11100 ; CH12700 ; CH14950 ; CH21060 ; CH25360 ; CH29950 ; CH51100 ; CH51250 ; CH51940 ; CH51960 ; CH56600 ; CH900000 ; DMBM803600 ; IDG51340

Medical practices

Commentary – Indirect Tax Reporter ¶43-866

Method, dispensing doctors

Commentary – Indirect Tax Reporter ¶43-870

Multiple schemes

Commentary – 2.1.4

Multiple, blocked

Divisions

Commentary – Indirect Tax Reporter ¶43-130

No appeal

Commentary – Indirect Tax Reporter ¶43-130

Persons not businesses may register

Commentary – Indirect Tax Reporter ¶43-130

Non-established taxable persons

Cancellation

Legislation/Regulatory – VATA94 Sch. 1A, para. 8-12

End of liability

Legislation/Regulatory – VATA94 Sch. 1A, para. 7

Exemption

Legislation/Regulatory – VATA94 Sch. 1A, para. 13

Form and manner of notification

Legislation/Regulatory – VATA94 Sch. 1A, para. 14

Liability

Legislation/Regulatory – VATA94 Sch. 1A, para. 1-4

Notification

Legislation/Regulatory – VATA94 Sch. 1A, para. 5-6

Non-established taxable persons (NETPs) (Sch. 1A)

Getting a UK VAT registration number

Commentary – Indirect Tax Reporter ¶43-049

Liability, flowchart

Commentary – Indirect Tax Reporter ¶43-049

Mutual assistance

Commentary – Indirect Tax Reporter ¶43-860

Overseas person trading in UK (from December 2012)

Commentary – Indirect Tax Reporter ¶43-049

Notification

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 3

Changes in name/constitution or ownership of business

Legislation/Regulatory – SI 1995/2518 reg. 5(2)

Effective date

Legislation/Regulatory – VATA94 Sch. 1, para. 5(2), 6(2), 7(2)

Electronic

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-175

Failure to notify

Legislation/Regulatory – VATA94 s. 67

Form and manner of

Legislation/Regulatory – VATA94 Sch. 1, para. 17, Sch. 1A, para. 14, Sch. 2, para. 9, Sch. 3, para. 10, Sch. 3A, para. 8

Future supplies

Legislation/Regulatory – VATA94 Sch. 1, para. 6

Generally

Legislation/Regulatory – SI 1995/2518 reg. 5(1)-(3)

Incorrect submission

Commentary – Indirect Tax Reporter ¶43-184

Intermediate suppliers

Legislation/Regulatory – SI 1995/2518 reg. 11

Online

Commentary – Indirect Tax Reporter ¶43-175

Overseas traders making UK supplies of goods

Legislation/Regulatory – VATA94 Sch. 3A, para. 3-5, 8

Overseas traders making UK supplies of goods (Sch. 3A)

Commentary – Indirect Tax Reporter ¶43-045

Particulars

Legislation/Regulatory – SI 1995/2518 reg. 5(1)

Past supplies

Legislation/Regulatory – VATA94 Sch. 1, para. 5

Past supplies overridden

Legislation/Regulatory – VATA94 Sch. 1, para. 8

Persons belonging to other member states

Legislation/Regulatory – SI 1995/2518 reg. 12

Relevant month

Legislation/Regulatory – VATA94 Sch. 1, para. 5(3)

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 3

Transfer of business as a going concern

Legislation/Regulatory – SI 1995/2518 reg. 6(2) ; VATA94 Sch. 1, para. 7

VAT representatives

Legislation/Regulatory – SI 1995/2518 reg. 10(1)

Notification of liability

Legislation/Regulatory – SI 1996/1527 reg. 4

Notification of registrability etc.

Legislation/Regulatory – FA2000 Sch. 6, para. 55 ; FA2001 Sch. 4, para. 1 ; SI 2001/4027 ; SI 2001/7 reg. 2-4

Notification, incorrect submission

Case Law – Luong. [1995] BVC 1,034

Number

– see Registration number

Nursery school

Case Law – (1984) 2 BVC 205,092

Obligation to pay VAT

Case Law – Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii, A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa (Case C-159/17) [2018] BVC 14

Office holder

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

Official forms

Commentary – Indirect Tax Reporter ¶43-001

Online

2012 deadline

Commentary – Indirect Tax Reporter ¶43-175

Agents

Commentary – Indirect Tax Reporter ¶43-175

Exceptions

Commentary – Indirect Tax Reporter ¶43-175

Exclusions

Commentary – Indirect Tax Reporter ¶43-175

Fifteen days for issue of number

Commentary – Indirect Tax Reporter ¶43-175

Filing of returns and applying for registration etc.

Commentary – Indirect Tax Reporter ¶43-000

Generally

Commentary – Indirect Tax Reporter ¶43-175 ; Indirect Tax Reporter ¶43-600

Intending traders

Commentary – Indirect Tax Reporter ¶43-175

Other electronic services provided by HMRC

Commentary – Indirect Tax Reporter ¶43-175

Online filing of returns

Commentary – Indirect Tax Reporter ¶43-000

Opting out

Commentary – 1.5.2

Option to tax

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-075

Organisations

Commentary – Indirect Tax Reporter ¶43-881
Legislation/Regulatory – VATA94 s. 46(3)

Other member states

Commentary – Indirect Tax Reporter ¶43-000 ; Indirect Tax Reporter ¶43-046

Overseas suppliers, voluntary registration

Commentary – Indirect Tax Reporter ¶43-200 ; Indirect Tax Reporter ¶43-275

Overseas traders

Cancellation

Legislation/Regulatory – VATA94 Sch. 3A, para. 6

Exemption

Legislation/Regulatory – VATA94 Sch. 3A, para. 7

Failure to notify, penalty

Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; FA2010 s. 35 ; HMRCBrf 30/2010 ; SI 2009/511

Form and manner of notification

Legislation/Regulatory – VATA94 Sch. 3A, para. 8

Liability

Legislation/Regulatory – VATA94 Sch. 3A, para. 1, 2

Notification

Legislation/Regulatory – VATA94 Sch. 3A, para. 3-5, 8

Penalty, restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Predecessor, meaning

Legislation/Regulatory – VATA94 Sch. 3A, para. 9(2)

Relevant supply, meaning

Legislation/Regulatory – VATA94 Sch. 3A, para. 9(1)

Overview

Commentary – Stamp Taxes Reporter ¶11-200

Parliamentary pension funds/schemes, automatic registration

Commentary – 1.5.1

Partnerships

As separate person

Commentary – Indirect Tax Reporter ¶43-300

Change in circumstances, notifying HMRC

Commentary – Indirect Tax Reporter ¶43-300

Consideration for VATable services/distribution of partners' funds

Commentary – Indirect Tax Reporter ¶43-300

Generally

Commentary – Indirect Tax Reporter ¶43-300
Legislation/Regulatory – SI 1995/2518 reg. 5(1), 7 ; VATA94 s. 45(1)
Case Law – Commissioners of Customs & Excise v. Glassborow and Another. (1974) 1 BVC 4 ; Three H. Aircraft Hire v. Commissioners of Customs and Excise. (1982) 1 BVC 480

Grouping

Commentary – Indirect Tax Reporter ¶43-420

Husband and wife

Case Law – Green & Anor. [1993] BVC 628 ; Leonidas & Anor. [2000] BVC 2,316

Joining, capital paid

Commentary – Indirect Tax Reporter ¶43-310

Limited liability partnerships

Commentary – Indirect Tax Reporter ¶43-320

Limited partnerships

Commentary – Indirect Tax Reporter ¶43-325

No grouping by partners

Commentary – Indirect Tax Reporter ¶43-300

Partner's VAT liability

Commentary – Indirect Tax Reporter ¶43-300

Property business: joint venture by partner

Commentary – Indirect Tax Reporter ¶33-150

Registration in name of firm, liability for VAT

Commentary – Indirect Tax Reporter ¶43-300

Repayment

Commentary – Indirect Tax Reporter ¶43-300

Service of notices

Commentary – Indirect Tax Reporter ¶43-300

Solicitors

Commentary – Indirect Tax Reporter ¶53-007–Indirect Tax Reporter ¶53-011

Transfers of interests

Commentary – Indirect Tax Reporter ¶43-310

Past annual threshold

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

Past supplies

Commentary – Indirect Tax Reporter ¶43-200

Past turnover rule

Effective date of registration

Commentary – Indirect Tax Reporter ¶43-150

Generally

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

Overridden by other rules

Commentary – Indirect Tax Reporter ¶43-155

Payment of VAT on purchase price of business

Commentary – Indirect Tax Reporter ¶43-000

Penalties

Legislation/Regulatory – FA96 Sch. 5, para. 21

Pension funds

Commentary – Indirect Tax Reporter ¶43-886

Pension schemes contrasted with savings schemes

Commentary – 1.11

Person

Commentary – Indirect Tax Reporter ¶43-000

Personal pension schemes

Automatic registration

Commentary – 1.5.1

Establishment

Commentary – 1.3

Persons not businesses

All person's businesses covered

Commentary – Indirect Tax Reporter ¶43-135

Multiple registration blocked

Commentary – Indirect Tax Reporter ¶43-130

Persons, meaning

Commentary – Indirect Tax Reporter ¶43-125

Persons treated as one

– see Splitting business activities

Planning

Commentary – Indirect Tax Reporter ¶43-000

Postal

Commentary – Indirect Tax Reporter ¶43-175

Pre-2006

Automatic registration

Commentary – 1.4.1

Mandatory approval/discretionary approval

Commentary – 1.4.1

Pre-registration supplies

– see Pre-registration input tax

Procedure

Commentary – Stamp Taxes Reporter ¶90-400–Stamp Taxes Reporter ¶90-435

Prompt

Commentary – Indirect Tax Reporter ¶43-090

Property business

Commentary – Indirect Tax Reporter ¶33-150 ; Indirect Tax Reporter ¶43-878

Property developer, renovation of listed buildings

Case Law – D. Barraclough. (1987) 3 BVC 644

Public bodies

Commentary – Indirect Tax Reporter ¶43-863

Public service schemes

Commentary – 1.1

Publication of information

Legislation/Regulatory – FA2001 Sch. 4, para. 7 ; FA96 Sch. 5, para. 36

Publication of information on register

Legislation/Regulatory – FA2000 Sch. 6, para. 61

Publications

Commentary – Indirect Tax Reporter ¶43-001

Racehorse owners

Backdated

Commentary – Indirect Tax Reporter ¶43-901

Generally

Commentary – Indirect Tax Reporter ¶43-895

Input tax recovery

Commentary – Indirect Tax Reporter ¶43-899

Non-UK residents

Commentary – Indirect Tax Reporter ¶43-895

Output tax due on certain transactions

Commentary – Indirect Tax Reporter ¶43-899

Persons already registered

Commentary – Indirect Tax Reporter ¶43-895

Position reviewed

Commentary – Indirect Tax Reporter ¶43-895

Text of agreement

Commentary – Indirect Tax Reporter ¶43-903

Written declaration

Commentary – Indirect Tax Reporter ¶43-897

Re-registration

Subsequent to de-registration

Case Law – (1983) 1 BVC 1,180

Validity

Case Law – Dyer v Customs and Excise Commissioners. [2005] BVC 387

Refusal

Commentary – 1.4.21.4.3

Refusal, activities not amounting to carrying on of business

Case Law – The Scottish Solicitors' Discipline Tribunal. (1989) 4 BVC 636

Register

Correction

Legislation/Regulatory – FA2000 Sch. 6, para. 59

Register of persons

Legislation/Regulatory – FA2001 s. 24

Registrable, meaning

Commentary – Indirect Tax Reporter ¶43-000
Legislation/Regulatory – VATA94 Sch. 1, para. 18

Regulations

Legislation/Regulatory – FA2000 Sch. 6, para. 60

Relevant month, meaning

Commentary – Indirect Tax Reporter ¶43-155

Relevant statutory schemes, automatic registration

Commentary – 1.5.1

Removals of goods to the UK

Commentary – Indirect Tax Reporter ¶43-100

Requirement

Legislation/Regulatory – FA2000 Sch. 6, para. 53

Requirement to register

Commentary – 1.4.1

Requirements

Commentary – Indirect Tax Reporter ¶5-175

Retirement annuity contracts/trusts, automatic registration

Commentary – 1.5.1

Retirement benefit schemes, automatic registration

Commentary – 1.5.1

Retrospective

Adjustment period for partially exempt persons

Commentary – Indirect Tax Reporter ¶43-575

Exception, disregarded facts

Commentary – Indirect Tax Reporter ¶43-025

Toothbrush scheme

Commentary – Indirect Tax Reporter ¶43-869

Retrospective, general practitioners application rejected where earlier exemption granted

Case Law – Llanfyllin Group Practice. [2000] BVC 2,021

Returns

Early, power to revise period

Commentary – Indirect Tax Reporter ¶43-575

Period covered by

Commentary – Indirect Tax Reporter ¶43-575

Reverse charge

Commentary – Indirect Tax Reporter ¶43-075

Revocation

Case Law – Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii, A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa (Case C-159/17) [2018] BVC 14

Rights and obligations

Commentary – 1.8.1

Sale of business assets prior to cancellation

Case Law – (1975) 1 BVC 1,037

Scheme constitution

Commentary – 1.8.1

Security

– see Security for VAT

Separate, limited partnerships

Case Law – (1980) 1 BVC 1,133

Services outside scope of employee's job description

Case Law – (1976) 1 BVC 1,050

Sheltering from VAT

Commentary – Indirect Tax Reporter ¶43-090

Solicitors

De-registration

Commentary – Indirect Tax Reporter ¶53-017

Employed solicitors

Commentary – Indirect Tax Reporter ¶53-013

Generally

Commentary – Indirect Tax Reporter ¶53-005

Limited liability partnerships

Commentary – Indirect Tax Reporter ¶53-015

Partnerships

Commentary – Indirect Tax Reporter ¶53-007–Indirect Tax Reporter ¶53-011

Special arrangement with HMRC not taken over automatically

Commentary – Indirect Tax Reporter ¶43-002

Splitting business activities

– see Splitting business activities

Start of trading

Commentary – Indirect Tax Reporter ¶43-002

Submitting application form

Generally

Commentary – Indirect Tax Reporter ¶43-175

Getting registrations through promptly

Commentary – Indirect Tax Reporter ¶43-175

Tips for accountants

Commentary – Indirect Tax Reporter ¶43-175

Superannuation schemes (old code schemes), automatic registration

Commentary – 1.5.1

Supplies from other member states

Assessment time limits and supplementary assessments

Legislation/Regulatory – VATA94 s. 77

Assessment, amount due by way of penalty

Legislation/Regulatory – VATA94 s. 76

Cancellation

Legislation/Regulatory – VATA94 Sch. 2, para. 6, 7

Change of thresholds by order

Legislation/Regulatory – VATA94 Sch. 2, para. 8

Continuance of registration, notification of matters affecting

Legislation/Regulatory – VATA94 Sch. 2, para. 5

Failure to notify, penalty

Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; FA2010 s. 35 ; HMRCBrf 30/2010 ; SI 2009/511 ; VATA94 s. 67

Form and manner of notification

Legislation/Regulatory – VATA94 Sch. 2, para. 9

Liability

Legislation/Regulatory – VATA94 Sch. 2, para. 1, 2

Mitigation of penalty

Legislation/Regulatory – VATA94 s. 70

Notification

Legislation/Regulatory – VATA94 Sch. 2, para. 3

Penalty, restriction of deductions for direct tax purposes

Legislation/Regulatory – CTA2009 s. 1303 ; ITTOIA2005 s. 54, 869

Request for registration

Legislation/Regulatory – VATA94 Sch. 2, para. 4

Supplies from other member states, limit

Commentary – Indirect Tax Reporter ¶43-002

Supplies made in course of business

Club

Case Law – (1977) 1 BVC 1,054

Generally

Case Law – Bird Racing (Management) Ltd. [1995] BVC 637

Supplies to persons in another member state

Commentary – Indirect Tax Reporter ¶104

Taxable persons

Civil Aviation Authority

Commentary – Indirect Tax Reporter ¶43-863

Meaning

Commentary – Indirect Tax Reporter ¶43-000

Taxable persons, meaning

Legislation/Regulatory – VATA94 s. 3

Taxable supply

Checklist of thresholds

Commentary – Indirect Tax Reporter ¶43-002

Generally

Commentary – Indirect Tax Reporter ¶43-000

Supplies made outside the UK disregarded for compulsory registration

Commentary – Indirect Tax Reporter ¶43-075

Taxation

Disclosure of avoidance schemes

Commentary – 1.7

Member benefits

Commentary – 1.6.4

Pension funds

Commentary – 1.6.3

Pension income

Commentary – 1.6.4

Relief

Commentary – 1.6.2

Terminal markets, non-members

Commentary – Indirect Tax Reporter ¶43-907

Terminology

Commentary – 1.9

Three-year cap

Commentary – Indirect Tax Reporter ¶43-002 ; Indirect Tax Reporter ¶43-575 ; Indirect Tax Reporter ¶43-858

Threshold

Acquisitions

Commentary – Indirect Tax Reporter ¶43-002

Amendment

Commentary – Indirect Tax Reporter ¶43-110

Checklist

Commentary – Indirect Tax Reporter ¶43-002

Deemed supplies

Commentary – Indirect Tax Reporter ¶43-075

Disbursements, agents

Commentary – Indirect Tax Reporter ¶43-075

Exceeded

Commentary – Indirect Tax Reporter ¶43-184

Exempt supplies

Commentary – Indirect Tax Reporter ¶43-075

Future turnover threshold (future-prospects test; 30-day look-ahead test; forward-look test)

Commentary – Indirect Tax Reporter ¶43-025(2)

Generally

Commentary – Indirect Tax Reporter ¶43-025

Hobbies

Commentary – Indirect Tax Reporter ¶43-100

Hotels

Commentary – Indirect Tax Reporter ¶43-075

Margin scheme users

Commentary – Indirect Tax Reporter ¶43-075

Misdirection from HMRC

Commentary – Indirect Tax Reporter ¶43-100

Outside scope of VAT supplies

Commentary – Indirect Tax Reporter ¶43-100

Past annual threshold

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

Reconciliation of turnover per annual profit and loss account

Commentary – Indirect Tax Reporter ¶43-075

Relevant supplies

Commentary – Indirect Tax Reporter ¶43-100

Reverse charge: carousel fraud

Commentary – Indirect Tax Reporter ¶43-075 ; Indirect Tax Reporter ¶55-405 ; Indirect Tax Reporter ¶60-621

Second-hand car scheme

Commentary – Indirect Tax Reporter ¶43-075

Small businesses

Commentary – Indirect Tax Reporter ¶3-130

Supplies disregarded for compulsory registration

Commentary – Indirect Tax Reporter ¶43-075

Supplies from other member states

Commentary – Indirect Tax Reporter ¶43-002

Tax point rules

Commentary – Indirect Tax Reporter ¶43-075

Taxable supplies

Commentary – Indirect Tax Reporter ¶43-002

Time of supply of services

Commentary – Indirect Tax Reporter ¶43-075

Tour operators' margin scheme

Commentary – Indirect Tax Reporter ¶43-075 ; Indirect Tax Reporter ¶43-100

Value of supply of services

Commentary – Indirect Tax Reporter ¶43-075

Worked examples

Commentary – Indirect Tax Reporter ¶43-165

Toothbrush schemes and the de minimis limit

Commentary – Indirect Tax Reporter ¶43-869

Transfer of business as a going concern

Legislation/Regulatory – SI 1995/2518 reg. 6 ; VATA94 s. 49, Sch. 1, para. 1(2), 6, 7

Transfer of business as going concern

Buyer without registration number

Commentary – Indirect Tax Reporter ¶54-180

Calculation of turnover

Commentary – Indirect Tax Reporter ¶43-100

Cases on taking over registration number

Commentary – Indirect Tax Reporter ¶43-775

Cash accounting scheme

Commentary – Indirect Tax Reporter ¶55-485

Effective date of registration

Commentary – Indirect Tax Reporter ¶43-160 ; Indirect Tax Reporter ¶54-155(4)

Generally

Commentary – Indirect Tax Reporter ¶43-025(3)
Case Law – Ahmed t/a Star Private Hire. [2010] TC 00159

Input tax disallowed

Commentary – Indirect Tax Reporter ¶43-175

Records retained by transferor

Commentary – Indirect Tax Reporter ¶43-175

Sole trader to company

Commentary – Indirect Tax Reporter ¶43-410

Time limit for notifying liability to register

Commentary – Indirect Tax Reporter ¶43-160

Transfer of number

Commentary – Indirect Tax Reporter ¶43-775 ; Indirect Tax Reporter ¶54-175

Transfer of registration number and transferor's liabilities

Case Law – (1986) 2 BVC 205,429 ; Ponsonby & Anor. v. Customs and Excise Commissioners. (1987) 3 BVC 198

Turnover before transfer may affect buyer's liability to register

Commentary – Indirect Tax Reporter ¶54-180

Turnover calculation

Case Law – Ahmed. [1998] BVC 2,171

Treasury powers to change legislation

Commentary – Stamp Taxes Reporter ¶140-416

Trust-based schemes, rights and obligations

Commentary – 1.8.1

Trusts

Commentary – Indirect Tax Reporter ¶43-885

Two separate businesses, aggregation of total supplies

Case Law – Callaghan. [1991] BVC 904

UK-established, meaning

Legislation/Regulatory – VATA94 Sch. 1, para. 1(10)

Union scheme from 2015

Communicate by using HMRC electronic portal

Commentary – Indirect Tax Reporter ¶43-047

Declaration that information is accurate and complete

Commentary – Indirect Tax Reporter ¶43-047

Required information when requesting registration

Commentary – Indirect Tax Reporter ¶43-047

Unregistered persons

Commentary – Indirect Tax Reporter ¶100

Value of supply

Generally

Commentary – Indirect Tax Reporter ¶43-025

Tour operators' margin scheme

Commentary – Indirect Tax Reporter ¶54-452

Value of supply, determination

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 1(5)

Basis, VAT chargeable on supply

Legislation/Regulatory – VATA94 Sch. 1, para. 16

Generally

Legislation/Regulatory – VATA94 Sch. 1, para. 1(2A)

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 1(6)

Variation of register, notification

Legislation/Regulatory – SI 1995/2518 reg. 5(2)

VAT grouping

Proposed wider eligibility

Commentary – Indirect Tax Reporter ¶43-410

VAT Guide (Notice 700)

Commentary – Indirect Tax Reporter ¶4-325

VAT representatives

Commentary – Indirect Tax Reporter ¶43-860
Legislation/Regulatory – SI 1995/2518 reg. 10 ; VATA94 s. 48(4), (4A)

Voluntary

Acquisitions

Commentary – Indirect Tax Reporter ¶43-040 ; Indirect Tax Reporter ¶64-300

Acquisitions from other member states

Legislation/Regulatory – VATA94 Sch. 3, para. 4(2), (3)

Application on Form VAT 1

Commentary – Indirect Tax Reporter ¶43-225

Charities

Commentary – Indirect Tax Reporter ¶50-040

Cross-border shoppers

Commentary – Indirect Tax Reporter ¶43-040

Distance sellers (Sch. 2)

Commentary – Indirect Tax Reporter ¶43-030

Effective date

Commentary – Indirect Tax Reporter ¶43-163

End of entitlement, notification

Legislation/Regulatory – VATA94 Sch. 1, para. 11, 12

Generally

Commentary – Indirect Tax Reporter ¶33-125
Legislation/Regulatory – VATA94 Sch. 1, para. 9, 10

Overseas suppliers

Commentary – Indirect Tax Reporter ¶43-200 ; Indirect Tax Reporter ¶43-275

Reasons for

Commentary – Indirect Tax Reporter ¶43-225

Retrospective

Case Law – Customs and Excise Commissioners v Eastwood Care Homes (Ilkeston) Ltd & Ors. [2002] BVC 37 ; Eastwood Care Homes (Ilkeston) Ltd; Eastwood Care Homes (Mansfield) Ltd; Eastwood Care Homes (Nottingham) Ltd; Eastwood Care Homes (Burton) Ltd; Eastwood Care Homes (Walsall) Ltd. [2000] BVC 2,082

Retrospective, three-year cap

Commentary – Indirect Tax Reporter ¶43-225

Supplies from other member states

Legislation/Regulatory – VATA94 Sch. 2, para. 4(1), (2)

Toothbrush scheme

Commentary – Indirect Tax Reporter ¶43-869

UK taxable supplies below limit

Commentary – Indirect Tax Reporter ¶43-225

What constitutes a business

Commentary – Indirect Tax Reporter ¶43-225

Warehousing

Commentary – Indirect Tax Reporter ¶43-100

Wrong date

Commentary – Indirect Tax Reporter ¶43-152

Yacht chartering

Commentary – Indirect Tax Reporter ¶43-002