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This guidance note provides the following information regarding VAT registration on a voluntary basis:

1. •

   when it is possible

2. •

   reasons why it may be appropriate

3. •

   practical points to consider

For in-depth commentary on the legislation and case law concerning voluntary VAT registration, please refer to De Voil Indirect Tax Service V2.144–V2.146.

For guidance about the process of registering for VAT, please refer to the VAT registration procedure guidance note.

The Input tax ― overview guidance note includes guidance on the rules for claiming VAT on costs incurred prior to the date of VAT registration.

The Flowchart ― VAT registration ― compulsory or voluntary is intended to provide an overview of when UK VAT registration may be required on a compulsory basis or may be available on a voluntary basis. The flowchart does not, however, reflect all of the points covered in this guidance note and the VAT registration ― compulsory guidance note and it should be used in conjunction with both of these guidance notes.