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Brexit and the VAT registration of taxable persons

Regulations¹ provide that a notification of liability for registration under VATA 1994, Schs 1, 3A (and, before IP completion day, also VATA 1994, Schs 2, 3AF) should be made in the relevant form specified (from 15 October 2012) in a notice published by HMRC². The relevant forms are VAT1, VAT1A (in connection with Northern Ireland), VAT1B (in connection with Northern Ireland) and, VAT1C, links to which are provided in the online edition of Notice 700/1³. Each of the forms includes a declaration to the effect that all information entered in or accompanying it is true and complete.

Before 15 October 2012, the relevant forms were specified in SI 1995/2518, Sch 1 (Forms 1, 6, 7, and 7A). However, it was held in Electric Tool Repair ⁴ that, since the notes to the forms did not appear in the Schedule to the Regulations, they had no statutory effect.

HMRC does not receive notification of a person's liability to