VAT registration ― compulsory

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information relating to when a person is required to register for VAT on a compulsory basis. The VAT registration ― voluntary guidance note provides information relating to when a person is entitled to register for VAT on a voluntary basis. The VAT group and divisional registration ― overview guidance note provides information on VAT group and divisional registration. For detailed commentary on registration and deregistration, please refer to De Voil Indirect Tax Service V2.1.

When may VAT registration be required on a compulsory basis?

HMRC can issue an assessment for underpaid VAT covering a period of up to 20 years to a taxable person that has either not registered for VAT at all or not registered for VAT on time. This means that monitoring when and whether a compulsory registration requirement arises is an integral part of good governance.

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

•
supplies of goods which the supplier, or a predecessor, has claimed, or is intending to claim, a repayment of VAT

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