VAT registration guidance

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HMRC have issued a revised Notice 700/1 (Mar 2014) on when to register for VAT and how to do it. The notice has been amended to reflect the introduction of a new online system for registering for VAT and the removal of the VAT registration threshold for non-established taxable persons. The revised notice also includes copies of all the forms associated with registering for VAT. This notice cancels and replaces the April 2010 version say Harris & Co accountants Northampton who prepare VAT returns for many small businesses.

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