The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020
These Regulations appoint 1st December 2020 as the day on which the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 (S.I. 2018/1228) (“the 2018 Regulations”) come into force. The 2018 Regulations make provision allowing HMRC Commissioners to disclose information to a person who makes an enquiry as to whether a number is a VAT registration number allocated to a person registered in the United Kingdom’s VAT register.