Exemption from registration

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

Flat-rate scheme, exclusion

Commentary – Indirect Tax Reporter ¶55-350

Net repayment trader

Commentary – Indirect Tax Reporter ¶1-450

Submission of return

Commentary – Indirect Tax Reporter ¶55-500

Voluntary de-registration

Commentary – Indirect Tax Reporter ¶43-925(3)