Has the business ever made and/or had an intention to make taxable supplies in the UK in the next 30 days?
'Taxable supplies' means the sale of goods or services that are not exempt from VAT and include those that are zero rated.
Please answer 'Yes' to this question if the business has made any taxable supplies since 1st December 2012 or intends to make taxable supplies in the next 30 days.
If you answer 'Yes' to this question, you will need to provide the earliest date that the business either made taxable supplies or had an intention to make taxable supplies in the next 30 days. For example, if the business won a contract on 1st December 2012, that meant it would start making taxable supplies on 15th December 2012, please enter 01/12/2012.
You should not enter a date that is more than 30 days prior to the date the business starts making taxable supplies. In the above example, if the business won a contract on 1st December 2012, that meant it would start making taxable supplies on 31st January 2013, you would still need to enter 01/01/2013 (ie 30 days prior to the date the business starts making taxable supplies).