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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—disposals of assets / V2.189B Notification of VAT registration in connection with disposals of assets

V2.189B Notification of VAT registration in connection with disposals of assets

Part V2 Registration – deregistration

Persons who become liable to register in respect of relevant supplies which they make (see V2.189) must notify HMRC within 30 days following the end of the month in which the liability to register arose¹. Registration takes place from the beginning

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V4.266 Definitions—donated goods, advertising and medicinal products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

V16.1001 VAT—hairdressers' chair rental

C00100 Anchor Foods Limited v C & E Comrs

V3.105A Examples of composite or single supplies

V3.153 Value—subsidies

V21.151 Credits and repayments

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V5.132C VAT assessment—'best judgement'

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.110 Partnerships and deemed partnerships

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V2.131 Transfer of VAT registration following a TOGC

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

V17.136 Inward processing