Value Added Tax Act 1994 section Schedule 3A paragraphs 1-2

Liability to be registered

Section Schedule 3A paragraphs 1-2 sets out the circumstances in which a person who is not already VAT-registered, and is not required to register under the main domestic or acquisition registration rules, becomes liable to register on the basis of making or intending to make relevant supplies, and how that liability can cease.

• A person becomes liable to register under Schedule 3A if they make relevant supplies, or if there are reasonable grounds to believe they will make such supplies within the next 30 days
• This registration obligation only applies to persons who are not already VAT-registered and are not liable to register under Schedule 1 (taxable supplies) or Schedule 1A
• A person is still treated as having become liable to register even if a subsequent registration is later cancelled under the relevant cancellation provisions
• A person can only cease to be liable to register under this Schedule if HMRC are satisfied that they have stopped making relevant supplies

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