V2.189A Exemption From VAT Registration In Connection With The Disposal Of Assets

Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—disposals of assets / V2.189A Exemption from VAT registration in connection with the disposal of assets

Commentary

Part V2 Registration – deregistration

Where persons satisfy HMRC that any relevant supply they make or intend to make (see V2.189) would be zero-rated if they were a taxable person, HMRC may, if it thinks fit and if they so request, exempt them from registration under VATA 1994, Sch 3A¹. Exemption continues until

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