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When may VAT registration be required on a compulsory basis?

VAT registration may be required on a compulsory basis as a result of:

1. •

   taxable supplies by a person established in the UK

2. •

   buying in services from outside the UK

3. •

   relevant acquisitions of goods in Northern Ireland

4. •

   acquiring a business as a going concern

5. •

   taxable supplies by a person not established in the UK

6. •

   supplies of goods which the supplier, or a predecessor, has claimed, or is intending to claim, a repayment of VAT under the (former) Eight or Thirteenth Directive schemes in