The Value Added Tax Regulations 1995

[F1 Registration and notification U.K.

5.— (1) Where any person is required under paragraph 5(1) [F2 , 6(1) or 7(1)] of Schedule 1, [F3 paragraph 5(1), 6(1) or (13)(3) of Schedule 1A,] paragraph 3(1) of Schedule 2, paragraph 3(1) of Schedule 3 or paragraph 3(1) or 4(1) of Schedule 3A to the Act to notify the Commissioners of his liability to be registered, the notification shall contain the particulars (including the declaration) set out [F4 in the relevant form specified in a notice published by the Commissioners and shall be made in that form]; provided that, where the notification is made by a partnership, the notification shall also contain the particulars set out in [F5 the relevant form specified in a notice published by the Commissioners].

(2) Every registered person except one to whom paragraph 11, 12, 13(1), (2) or (3) of Schedule 1, [F6 paragraph 7, 8 or 9(1) of Schedule 1A,] paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A of the Act applies, shall, within 30 days of any changes being made in the name, constitution or ownership of his business, or of any other event occurring which may necessitate the variation of the register or cancellation of his registration, notify the Commissioners F7 ... of such change or event and furnish them with full particulars thereof.

(3) Every notification by a registered person under paragraph 11 or 12 of Schedule 1, paragraph 5 of Schedule 2, paragraph 5 of Schedule 3 or paragraph 5 of Schedule 3A to the Act F8 ... shall state—

(a) the date on which he ceased to make, or have the intention of making, taxable supplies; or

(b) where paragraph 12(a) of Schedule 1 to the Act applies, the date on which he ceased to make, or have the intention of making, supplies within paragraph 10(2) of that Schedule; or

(c) where paragraph 12(b) of Schedule 1 to the Act applies, the date on which he made, or formed the intention of making, taxable supplies; or

(d) where paragraph 5(1) of Schedule 2 to the Act applies, the date on which he ceased to be registrable by virtue of paragraph 5(4) of that Schedule; or

(e) where paragraph 5(1) of Schedule 3 to the Act applies, the date on which he ceased to be registrable by virtue of paragraph 5(3) of that Schedule; or

(f) where paragraph 5(1) of Schedule 3A to the Act applies, the date on which he ceased to make, or have the intention of making, relevant supplies within the meaning of paragraph 9 of that Schedule.]

F9 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Reg. 5 substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 4

F2 Words in reg. 5(1) substituted (22.7.2004) by The Value Added Tax (Amendment) (No. 3) Regulations 2004 (S.I. 2004/1675), regs. 1(1), 2(1)

F3 Words in reg. 5(1) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(i)

F4 Words in reg. 5(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(ii)

F5 Words in reg. 5(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(a)(iii)

F6 Words in reg. 5(2) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(b)(i)

F7 Words in reg. 5(2) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(b)(ii)

F8 Words in reg. 5(3) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(c)

F9 Reg. 5(4)-(14) omitted (15.10.2012) by virtue of The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 6(d)