Schedule 1A, paragraph 1

A person becomes liable to be registered under this Schedule at any time if conditions A to D are met. Condition A is that— the person makes taxable supplies, or there are reasonable grounds for believing that the person will make taxable supplies in the period of 30 days then beginning. Condition B is that those supplies (or any of them) are or will be made in the course or furtherance of a business carried on by the person. Condition C is that the person has no business establishment, or other fixed establishment, in the United Kingdom in relation to any business carried on by the person. Condition D is that the person is not registered under this Act.

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