Value Added Tax Act 1994 section 10

Notification of matters affecting continuance of registration

Section 10 of Schedule 9ZC requires registered persons to notify HMRC when circumstances change that affect their registration status, including ceasing to be eligible for registration or making their first relevant supply after registration.

• A person registered under Schedule 9ZC who ceases to be eligible for registration must notify HMRC within 30 days of that change.
• A person registered on the basis of an intention to make or facilitate relevant supplies must notify HMRC within 30 days of actually making or facilitating their first relevant supply.
• A person ceases to be eligible if they would no longer qualify for registration under any provision of the VAT Act, setting aside their current registration and rules preventing dual registration.
• A person who registered based on intended supplies also ceases to be eligible if they abandon their intention to make or facilitate relevant supplies.