VATREG39100 - Registration in respect of relevant supplies: liability to register
Schedule 3A, paragraph 1(1) cannot be used to register a person where the person
- is already registered, or
- has a liability to register under a different schedule.
Guidance on:
- Schedule 1 can be found in VATREG03000
- Schedule 1A can be found in VATREG37000
- Schedule 2 can be found in VATREG41000
- Schedule 3 can be found in VATREG40000.
»Ê¹ÚÌåÓýapp liability to register applies to persons making any relevant supplies on or after 21 March 2000, regardless of the value of those supplies. »Ê¹ÚÌåÓýappre is no registration threshold.
A person must register if he makes relevant supplies or if, at any time, there are reasonable grounds for believing that he will make relevant supplies within the next 30 days.