Value Added Tax Act 1994 Schedule 1A paragraph 14

Supplementary

Schedule 1A paragraph 14 sets out the requirements for the form, manner and content of notifications made under the schedule relating to registration in respect of acquisitions from other EU member states.

• Any notification required under Schedule 1A must follow a prescribed form and manner.
• The notification must contain the specific particulars set out in regulations or specified by HMRC in accordance with those regulations.
• HMRC has authority to determine the precise format and content requirements for these notifications.
• Non-compliance with the prescribed form or content requirements may mean the notification is not validly made.