Value Added Tax Act 1994 section Schedule 9ZA paragraph 40

Notification of liability and registration

Section 40 of Schedule 9ZA sets out the obligation on a person who becomes liable to register under this part of the schedule to notify HMRC of that liability, and explains the deadlines for notification and the effective dates of registration.

• A person who becomes liable to register must notify HMRC within the prescribed time limits, which differ depending on whether the liability is based on exceeding the historic threshold or on a forward-looking expectation of exceeding it.
• Where liability arises from having exceeded the threshold at the end of a month (paragraph 38(1)), the person must notify HMRC within 30 days of the end of that month, and registration takes effect from the end of the following month.
• Where liability arises from an expectation that the threshold will be exceeded within the next 30 days alone (paragraph 38(2)), the person must notify HMRC before the end of that 30-day period, and registration takes effect from the beginning of that period.
• HMRC must register the person regardless of whether they actually submit notification, and may agree with the person an earlier registration date than the standard effective date.