| Tax |
Relevant obligation is to… |
Legislation |
Guidance |
| Income tax, capital gains tax and Class 4 NIC |
…give notice of liability to income tax or capital gains tax. |
TMA70/S7 |
EM4550 |
| Corporation tax |
…give notice of chargeability to corporation tax. |
FA98/SCH18/PARA 2 |
EM4550 |
| Value added tax |
…notify liability to be registered for VAT.... notify a material change in nature of supplies made by a person previously exempted from registration.… notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. |
VATA94/SCH1/PARA5, 6, 7VATA94/SCH1/PARA14(2)VATA94/SCH1/PARA14(3) |
V1-28 Para 6.1
V1-28 Para 6.6.4 |
| Value added tax |
…notify liability to be registered in respect of supplies from EU member states. |
VATA94/SCH2/PARA3 |
V1-28 Para 65.5 |
| Value added tax |
…notify liability to be registered in respect of acquisition from EU member states.…notify acquisition made by a person exempted from registration. |
VATA94/SCH3/PARA3
VATA94/SCH3/PARA8(2) |
V1-28 Para 66.7
V1-28 Para 6.6.4 |
| Value added tax |
…notify liability to be registered in respect of disposal of assets for which a VAT repayment is claimed.…notify a material change in nature of supplies made by a person previously exempted from registration…notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration |
VATA94/SCH3/PARA3 & 4
VATA94/SCH3/PARA7(2) & (3) |
V1-28 Para 67.6
V1-28 Para 6.6.4 |
| Value added tax |
…notify the acquisition of excise goods or a new means of transport from another EU member state (non-taxable persons). |
Regulations made under VATA94/SCH11/PARA2(4) |
VATNMT |
| Insurance premium tax |
…register in respect of receipt of premiums in the course of taxable business.…notify intended receipt of premiums in the course of a taxable business. |
FA94/S53 (1)
FA94/S53 (2) |
IPT |
| Insurance premium tax |
…register as a taxable intermediary.…notify intention to charge taxable intermediary’s fees. |
FA94/SS53AA (1)
FA94/S53AA (3) |
IPT |
| Aggregates levy |
…register in respect of carrying out of taxable activities.…notify intention of carrying out taxable activities. |
FA01/S24 (2)
FA01/SCH4/PARA1 |
AGL1200
Notice AGL1 Para 9.4 |
| Climate change levy |
…register in respect of taxable supplies.…notify intention to make, or have made, taxable supply. |
FA2000/SCH6/PARA53FA2000/SCH6/PARA55 |
CCLG3000 |
| Landfill tax |
…register if carrying out of taxable activities.…notify intention of carrying out taxable activities. |
FA96/S47 (2)
FA2000/SCH6/PARA55 |
LFT10010 |
| Air passenger duty |
…give notice of liability to register to operate chargeable aircraft. |
FA94/S33 (4) |
APD2100 |
| Alcohol liquor duties |
…be authorised and registered to obtain and use duty stamps. |
Regulations made under ALDA79/SCH2A/PARA4 |
HMDS2480 |
| Alcohol liquor duties |
…hold a licence to manufacture spirits.…register to brew beer.…hold a licence to produce wine or made-wine.…register to make cider. |
ALDA79/S12 (1)
ALDA79/S47 (1)
ALDA79/S54 (2) & 55 (2)
ALDA79/S62 (2) |
SPIR3050
BEER2010Notice 226
WICI3010 (wine)WICI3020 (made wine)WICI4010 |
| Alcohol liquor duties |
…have plant and processes approved for the manufacture of spirits - distillers’ warehouses. |
Regulations made under ALDA79/S15 (6) |
SPIR3100 |
| Tobacco products duty |
…manufacture tobacco products only in registered premises. |
Regulations made under TPDA79/S7 |
TPD3010 |
| Hydrocarbon oils duties |
…make entry of premises intended to be used for production of oil. |
Regulations made under HODA79/S21 |
HCOTEG40750 |
| Excise duties |
…receive, deposit or hold duty suspended excise goods only in premises approved under regulations - approval of warehouses. |
Regulations made under CEMA79/S92 |
HMWARE5000 HMRA2020 |
| Excise duties |
…receive duty suspended excise goods only if approved or registered (or approved and registered) as a Registered Consignee. |
Regulations made under CEMA79/S100G or 100H |
HMREDS2050 |
| Excise duties |
…receive, deposit or hold duty suspended excise goods only if approved and/or registered as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehouse keeper under regulations - registered excise dealers and shippers. |
Regulations made under Section CEMA79/S100G or 100H |
Registered owners and duty reps HMWARE7000 HMRA2020 Registered mobile operators and fiscal reps HMREDS2050 Authorised warehousekeepers HMWARE6000 HMRA2020 |
| Excise duties |
…dispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor. |
Regulations made under section 100G or 100H of CEMA 1979 |
Notice196Notice 197 |
| General betting duty |
…notify intention to carry on general betting business.…make entry of, or notify the Commissioners of the use of, the premises for the purpose of general betting. |
BGDA81/SCH1/PARA4 (1)
BGDA81/SCH1/PARA4 (2) & (3) |
EXGG5250 |
| Pool betting duty |
…make entry of, or notify the Commissioners of the use of, the premises for the purpose of pool betting.…hold a permit for carrying on pool betting business. |
BGDA81/SCH1/PARA4 (2)
BGDA81/SCH1/PARA5 (1) |
EXGG1410 Notice 147 |
| Bingo duty |
…notify and register in respect of bingo promotion. |
BGDA81/SCH3/PARA10 (1) & (1A) |
EXGG11100 |
| Lottery duty |
…register in respect of promotion of lotteries. |
FA93/S29 (1) |
EXGG1430 Notice 458 |
| Gaming duty |
…register in respect of gaming.…notify premises. |
FA97/SCH1/PARA3
FA97/SCH1/PARA6 |
EXGG10100 |
| Remote gaming duty |
…register facilities for remote gaming. |
Regulations made under BGDA81/S26J |
EXGG1435Excise Information Sheet 03/07 |
| Amusement machine licence duty |
…licence amusement machine or premises in which amusement machine is provided for play. |
BGDA81/S21 |
EXGG8105EXGG8110 |
