As per Revenue & Customs Brief 7/2016: Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change, from 1 August 2016, HMRC will no longer routinely consider requests not to pursue any tax due where businesses choose to register for VAT following a change in policy on the VAT liability of their supplies. The concession which gave rise to this practice was withdrawn in 2009, although businesses continue to submit applications for registration which contain requests framed under the terms of the concession. See www.bit.ly/1JVwDJH.
As per Revenue & Customs Brief 7/2016: Reminder of withdrawal of the VAT Misdirection Extra Statutory Concession 3.5 in cases of VAT liability change, from 1 August 2016, HMRC will no longer routinely consider requests not to pursue any tax due where businesses choose to register for VAT following a change in policy on the VAT liability of their supplies. The concession which gave rise to this practice was withdrawn in 2009, although businesses continue to submit applications for registration which contain requests framed under the terms of the concession. See www.bit.ly/1JVwDJH.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")