VAT registration and deregistration ― overview

Copyright © 2024 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

VAT registration and deregistration ― overview

Copyright © 2024 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note is intended to provide an overview of the topic of VAT registration and deregistration.

For in-depth commentary on registration and deregistration, see De Voil Indirect Tax Service Division V2.1.

Key considerations associated with VAT registration and deregistration

There are a number of key VAT areas to consider when registering and deregistering for VAT. The table below summarises many of these and also links to more detailed guidance on each of these subjects:

Area to considerDescriptionGuidance
Compulsory VAT registrationVAT registration may be required on a compulsory basis. For UK established businesses, a compulsory registration requirement arises when the VAT registration

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  • 14 Sep 2022 10:28

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