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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