Value Added Tax Act 1994 Schedule 1A paragraphs 5–6

Notification of liability and registration

Schedule 1A paragraphs 5 and 6 set out the notification deadlines and effective registration dates for persons who become liable to register for VAT under the relevant provisions of Schedule 1A.

• Where liability arises under paragraph 1(2)(a) or 2(2), the person 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, regardless of whether notification was given.
• Where liability arises under paragraph 1(2)(b), the person 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 notification was given.