VAT
Reviewed VAT subjects in Sterling's public corpus.
- VAT registration — When a UK business or non-established taxable person must register for VAT.
- Taxable turnover — The supplies counted when applying the VAT registration tests.
- VAT registration timing — Notification deadlines and effective dates under the two registration tests.
- Non-established taxable persons — The separate VAT registration regime for persons without a UK establishment.
- VAT registration exceptions — Temporary exceedance and zero-rated-supplies routes that require HMRC's decision.