A person must notify HMRC of his liability to register if (VATA 1994, Sch. 3):-


    • He acquires in the course or furtherance of a business in the United Kingdom, taxable goods from a person in another member state


    • That person is registered in that member state and


    • The acquisitions in a calendar year exceed the acquisition tax threshold which mirrors the ordinary registration threshold and currently stands at £67,000.





In deciding whether a person has exceeded a threshold, again the following supplies should be ignored:-


    • Goods subject to excise duty


    • New means of transport and


    • Goods installed or assembled at the customer’s premises.



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