UK Updates Notices on VAT Registration and De-Registration

On 30 June 2016, UK HMRC published updated versions of the notices on value added tax (VAT) registration (Notice 700/1) and de-registration (Notice 700/11). Notice 700/1 describes when and how to register for VAT, while Notice 700/11 describes when and how VAT registration may be canceled.

The updates to Notice 700/1 reflect:

• The introduction of the new online system for registering for VAT; and
• The removal of the VAT registration threshold for non-established taxable persons.

The update …