Overseas businesses selling goods stored in the UK

On 16 September 2016 HMRC published guidance for "overseas businesses using an online marketplace to sell goods in the UK". The guidance is for overseas businesses that store and sell goods in the UK although they have no business establishment in the UK. Many of these businesses use an online marketplace that provides a fulfilment service to … [Read more...]

Budget 2016 – update to VAT registration limits

I've updated the VAT registration limits page with the new registration limits from 1 April 2016. … [Read more...]

Does changing legal entity ‘reset’ the registration limit to zero?

I was asked recently whether the registration limit for the VAT could be "reset" if a sole trader transferred the business to a limited company. As a sole trader business is reaching the registration limit and the proprietor wanted to avoid being VAT registered. I've come across this before under the rules for the transfer of business as a going … [Read more...]

Cancelling your VAT registration – Notices updated March 2015

Cancelling your VAT registration HMRC has published two more ‘updates’ of VAT Notices on GOV.UK. These both contain advice on what action to take when cancelling your VAT registration. Hardly anything has been changed. The first item below is simply an update to make the content fit on the GOV.UK website (or within the publishing guidelines for … [Read more...]

Updates to VAT notices – early April 2014

Supplement to Notices 700-1 and 700-11 HMRC has published an updated version of Notice Supplement to Notices 700-1 and 700-11 dated April 2014 to replace the March 2013 edition. This supplement provides details of the new registration limits that came into effect on 1 April 2014. Who needs to read this notice? This is important reading … [Read more...]

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