Value Added Tax Act 1994 section 3

Taxable persons and registration

Section 3 defines who is a taxable person for VAT purposes and establishes the framework for a single VAT register maintained by HMRC.

• A person is a taxable person while they are registered, or are required to be registered, under the VAT Act
• The detailed rules on when and how to register are set out in Schedules 1 to 3A and Parts 8 and 9 of Schedule 9ZA
• All registered persons are held on a single register maintained by HMRC, regardless of which Schedule they registered under
• HMRC has the power to make regulations governing how information in the register is recorded and corrected