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  3. Business tax
HMRC internal manual

VAT Registration

From:
HM Revenue & Customs
Published
6 May 2016
Updated:
20 November 2024 - See all updates
  1. Back to contents

VATREG40000 - Registration in respect of acquisitions from other Member States: contents

  1. VATREG40050
    Background
  2. VATREG40100
    What is an acquisition?
  3. VATREG40150
    Law
  4. VATREG40200
    Taxable acquisition
  5. VATREG40250
    Who may be registered?
  6. VATREG40300
    The acquisition threshold
  7. VATREG40350
    Compulsory registration
  8. VATREG40400
    Applications
  9. VATREG40450
    Effective date of registration
  10. VATREG40500
    Failure to notify a liability to register
  11. VATREG40550
    Entitlement to be registered
  12. VATREG40600
    Two year rule
  13. VATREG40650
    Requests for retrospective registration
  14. VATREG40700
    Exemption from registration
  15. VATREG40750
    Post-registration action at visits
  16. VATREG40800
    Deregistration
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