| | formacompany.co.uk (Site not responding. Last check: 2007-11-06) |
 | | If VAT is due on some of your supplies, you must be able to show us that, if you were registered, your input tax would normally be more than your output tax for your application for exemption to be allowed. |
 | | Where you are liable to register because the value of your taxable supplies in the last 12 months or less has exceeded the threshold, or the value of your relevant acquisitions has exceeded the threshold, you must notify to us within 30 days from the end of the month that this occurred. |
 | | Once you are registered for distance sales in the UK, you are required to charge and account for VAT on your taxable supplies, acquisitions and relevant supplies in the UK, irrespective of whether the value of those supplies are over the relevant threshold. |
| www.formacompany.co.uk /vat/notice_700_vat_registration.html (14735 words) |