½Û×ÓÊÓƵ

UK definition of taxable person

Under VATA 1994, s 3, persons are 'taxable persons' while they are registered, or required to be registered under VATA 1994, Schs 1–3A, and such persons are registered in a register of taxable persons maintained by HMRC. For the register of taxable persons, see V2.121.

Before IP completion day (ie 11pm on 31 December 2020), VATA 1994, Schs 1–3A included provisions for registration in respect of supplies from other member states (ie distance sales into the UK) and registration in respect of acquisitions from EU member states. However, the provisions concerned were both repealed¹ from IP completion day (VATA 1994, Schs 2 and 3) given the broad abolition of these concepts across the UK (albeit not in respect of Northern Ireland which is covered generally in V3.601–V3.615).

Interpretation Act 1978, Sch 1, provides that a 'person' includes a body of persons corporate or unincorporate unless the context requires otherwise. A person clearly includes a natural person (ie an individual, a partnership (other than a Scottish