Value Added Tax Act 1994 Schedule 3A paragraphs 3–4

Notification of liability and registration

Schedule 3A paragraphs 3 and 4 set out the notification requirements and registration procedures for persons who become liable to register for VAT in respect of relevant acquisitions from other EU member states.

• A person who becomes liable to register because they have exceeded the registration threshold must notify HMRC within 30 days of the liability arising.
• HMRC will register that person from the beginning of the day on which the liability arose, whether or not the person has notified them.
• A person who becomes liable to register because they expect to exceed the threshold in a forthcoming period must notify HMRC before the end of the period by reference to which the liability arises.
• HMRC will register that person from the beginning of that period, whether or not the person has notified them.