Value Added Tax Act 1994 Schedule 9ZC paragraph 9

Entitlement to be registered

Paragraph 9 of Schedule 9ZC deals with the voluntary registration of persons who are not otherwise required to be VAT-registered but who intend to make or facilitate relevant supplies.

• A person not liable to be registered and not already registered may request registration under this Schedule if they can demonstrate to HMRC an intention to make or facilitate a relevant supply from a specified date.
• HMRC may register the person from an agreed date, subject to any conditions HMRC consider appropriate.
• Those conditions may be based on prescribed conditions, set independently of them, or a combination of both, and HMRC may vary the conditions at any time.
• If the person is already entitled to be registered under paragraph 9 or 10 of Schedule 1 (the standard voluntary registration provisions), they must be registered under Schedule 1 instead, not under Schedule 9ZC.