VAT News

HMRC Update: VAT Registration Manual

HMRC have updated the registration internal manual containing guidance about compulsory and voluntary registration.

HMRC has updated its internal manual on voluntary and compulsory VAT registration, including which entity should be registered and how changes to the VAT Register are handled.

The update is to VATREG09900 (Entity to be registered: partnerships: completion of the VAT 2: verbal notification of a change) to reflect new arrangements for verbal notifications of changes.

Sources

General information on a VAT development, not advice on your situation. Speak to a VAT specialist before acting on it.