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Home / De-Voil /Part V2 Registration – deregistration /Division V2.1 Registration and deregistration /VAT registration—overseas traders (from 1 December 2012) / V2.160 Notification and VAT registration for overseas persons

V2.160 Notification and VAT registration for overseas persons

Part V2 Registration – deregistration

Persons who become liable to register as a result of making taxable supplies, or as a result of the TOGC, must notify HMRC of their liability within 30 days of the date on which the liability

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V5.141A VAT payment—goods subject to a fiscal warehouse regime

V3.133 Tax point—receipt of a payment

V4.232BB Relevant residential purposes (RRP)

V16.905 Clarification of place of supply policy

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V3.306 Valuation for import VAT

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.361 Acquisitions—meaning, identity of the acquirer and the charge to tax

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V3.212 Goods used partly for non-business purposes

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

V3.524 Construction industry authenticated receipt

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.226 Business transferred as a going concern (TOGC)

V5.241 Power of arrest

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

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V16.886 VAT—the VAT treatment of share registration services

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