Value Added Tax Act 1994 section 50

Notification of liability and registration

Section 50 sets out the obligation on a person who becomes liable to register under this Part to notify HMRC within a specified timeframe, and confirms how and when HMRC must register that person.

• A person who becomes liable to register must notify HMRC within 30 days of the liability arising.
• HMRC must register the person from the date the liability arose, regardless of whether the person has notified them.
• An earlier registration date may be agreed between HMRC and the person.
• Failure to notify does not prevent HMRC from registering the person — registration is mandatory once liability arises.