Value Added Tax Act 1994 section 41

Entitlement to be registered etc.

Section 41 of Schedule 9ZA deals with the right of persons who are not otherwise required to register for VAT to apply for voluntary registration where they make, or intend to make, relevant acquisitions.

• A person who already makes relevant acquisitions but is not required to register for VAT can request registration, and HMRC must register them from the date of the request or an earlier agreed date.
• A person who intends to make relevant acquisitions from a future date can request registration, and HMRC may register them from an agreed date subject to any conditions HMRC consider appropriate.
• Conditions imposed by HMRC on such registrations may be linked to prescribed conditions or set independently, and HMRC can vary those conditions at any time.
• Where a person is entitled to be registered under paragraphs 9 or 10 of Schedule 1, any request for registration must be dealt with under Schedule 1 rather than under this part of Schedule 9ZA.