Effective Date of VAT Registration

A business that is not required to register for VAT but which opts to do so voluntarily can choose the date from which they become VAT-registered. If a mistake is made when choosing the date of registration, it cannot usually be changed.

In exceptional circumstances, HMRC may accept a request to amend the effective date of registration retrospectively. However where a request is denied, there is no right of appeal or review but businesses still have the option of challenging HMRC through judicial review if they consider that HMRC’S decision is unreasonable.