Domestic supplies – UK establishment (United Kingdom)
Key domestic legislation: Value Added Tax Act 1994, Sch 1
Any natural or legal person that makes taxable supplies of goods or services in the UK may have an obligation to register and account for UK VAT.
A UK VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, pension schemes, trusts, charities and companies).
Corporate bodies under common control may register for VAT as a VAT group and as such will be treated for VAT purposes as if the combined group were a single taxable person (see 55.7).
It is up to the business to determine when or if it has a requirement to register and it may be penalised for failing to do so at the right time (see
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Web page updated on 17 Mar 2025 13:21