Summary 

This was an appeal against a decision by HMRC that the appellant was liable to be registered for VAT and a decision that he was not granted exception from being registered. 

The appellant delivered a tax return for the year 201415 to HMRC in January 2016.  This contained selfemployment pages and in those, the appellant’s turnover was shown as £93,274.  The appellant informed HMRC that he should be registered. 

Background 

In December 2016 HMRC arranged an inspection of the appellants records.  On the basis HMRC’s calculations which had taken the annual turnover as shown on the income tax returns and divided it by 12 to give equal monthly figures, the appellant had gone over the VAT registration threshold in