Schedule 11, paragraph 2(3B)

Regulations under this paragraph may make provision for requiring— to give to the Commissioners such notification of that fact at such time and in such form and manner as may be specified in the regulations or by the Commissioners in accordance with the regulations. a person who first makes a supply of goods or services to which section 55A(6) applies (a “reverse charge supply”), a person who ceases making reverse charge supplies without intending subsequently to make such supplies, or a person who has fallen within paragraph (b) above but who nonetheless starts to make reverse charge supplies again,

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Source: legislation.gov.uk · retrieved 2026-07-28