VAT registration procedure

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • VAT registration procedure
  • Written applications ― VAT registration forms and addresses
  • Electronic applications
  • Effective date of VAT registration
  • Receiving a VAT registration number
  • Failure to register by the due date
  • Next steps
  • Changes to registered particulars

This guidance note provides an overview of the procedure that businesses need to follow when registering for UK VAT. This guidance note should be read in conjunction with the Overview ― registering for VAT guidance note.

Written applications ― VAT registration forms and addresses

The business, or its adviser, need to ensure that they complete and submit the appropriate application form to HMRC. The relevant VAT registration form can be downloaded from the GOV.UK website (see below for a link) for businesses that are not using the online service.

Standard applications and applications to register as an overseas business (non-established taxable person)Applications to register a VAT group or keep another business’ VAT registration number
HMRC VAT Registration ServiceHMRC VAT Registration Service
Crown HouseImperial House
Birch Street77 Victoria Street
West MidlandsDN31 1DB
WV1 4JX 

Please find a list of the relevant forms below and a link to the relevant form on the GOV.UK website:

Relevant formLink to Form

More on Registration: