top of page

VAT registration, de-registration and disaggregation 


VAT registrations and de-registrations are seemingly straight-forward areas but there are many issues that can cause problems in practice or when running a business.


This episode explores the main problem areas and points to watch in this easily overlooked area.


The guest for this episode is Simone Hurst of VATease Limited. Simone used to work for HMRC and is now a leading VAT consultant and trainer. You can contact Simone for consultancy at or via email at


3:08      Introduction

3:55      VAT registrations the basics

4:23      The backward test and the forward-looking test

5:09      Expectation the trader will exceed the limit

6:08      Time limit to register with HMRC

6:50      The online VAT registration process

8:54      What to include in calculating if a trader has exceeded the limit

11:29    Disbursements and VAT registrations

13:46    Registration and importing

14:56    Example of overseas trader needing to register

16:46    13th directive claim

17:58    Reverse charge - buying services from overseas

18:54    Example of reverse charge creating need for registration

19:57    Nudge style letters

20:38    One off sale causing limit to be exceeded

22:48    Registration date

23:18    Intending trader

26:19    Group registrations

29:27    Security on registration

31:34    De-registration

32:27    De-registration date

33:43    Property and de-registration

34:21    Stock and assets on hand

36:41    Option to tax and de-registration

37:53    Disaggregation

38:43    Disaggregation example

39:33    Current or future date not retrospection

43:50    Direction from HMRC

44:44    HMRC internal manuals

45:40    Special agreements with HMRC and disaggregation

46:49    How to contact Simone Hurst at VATease

The problems with VAT registrations and deregistrations

  • The podcast is supplied as an MP3 file

    The verification quiz is in Excel format

    The episode was recorded in September 2023

bottom of page