Value Added Tax Act 1994 section 8

Notification of liability and registration

Section 8 of Schedule 9ZC sets out the obligation on a person who becomes liable to register under this Schedule to notify HMRC of that liability, and explains when HMRC must register them and the effective date of registration.

• A person who becomes liable to register because they have already exceeded the registration threshold must notify HMRC within 30 days of becoming liable.
• A person who becomes liable to register because they expect to exceed the threshold in the next 30 days must notify HMRC before the end of that 30-day period.
• HMRC must register the person regardless of whether or not the person actually notifies them.
• Registration takes effect from the beginning of the day the liability arose (for past-based liability) or the beginning of the 30-day forward-looking period (for future-based liability).