V2.144 Entitlement To VAT Registration—Taxable Supplies Made Or To Be Made

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Commentary

Part V2 Registration – deregistration

UK law—voluntary registration for VAT

Persons who are not liable to be registered are eligible for registration if either they satisfy HMRC that they are:

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•�� carrying on a business, and that they intend to make taxable supplies in the course or furtherance of that business (ie they are an 'intending trader'¹), or
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•�� making taxable supplies² (references to 'supplies' in this context means supplies in the course or furtherance of a business³, see Division V2.2).

The UK registration provisions are confined to persons who intend to make taxable supplies. A taxable supply is a supply of goods or services made in the UK other than an exempt supply⁴. It follows that a person who intends to make nothing but exempt supplies is

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