UUÂãÁÄÖ±²¥

This guidance note provides information relating to the VAT registration procedure for persons established in the UK and includes:

1. •

   points to consider when choosing the most appropriate date for the VAT registration to take effect

2. •

   guidance regarding accounting for VAT from the date registration takes effect

3. •

   points to consider when dealing with a late registration

For information regarding VAT registration in the UK for non-established taxable persons (NETPs), please refer to the Overseas business ― registering for VAT in the UK guidance note. An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK.

For information regarding the conditions for recovering VAT on costs incurred prior to the date of registration, please refer to the Input tax ― pre-registration, pre-incorporation and post-registration guidance note.

Although