VAT registration ― procedure

Produced by Tolley

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

  • VAT registration ― procedure
  • Choosing the most appropriate date for the VAT registration to take effect
  • Accounting for VAT on income from the date VAT registration takes effect
  • Late registration cases
  • Security
  • Links to VAT registration forms
  • Practical points

VAT registration ― procedure

This guidance note provides information relating to the VAT registration procedure for persons established in the UK and includes:

  1. points to consider when choosing the most appropriate date for the VAT registration to take effect

  2. guidance regarding accounting for VAT from the date registration takes effect

  3. points to consider when dealing with a late registration

For information regarding VAT registration in the UK for non-established taxable persons (NETPs), please refer to the Overseas business ― registering for VAT in the UK guidance note. An NETP is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK.

For information regarding the conditions for recovering VAT on costs incurred prior to the date of registration, please refer to the Pre-incorporation, pre-registration and post-registration input tax guidance note.

Although most applications to register for VAT can be completed online, professional advice can add significant value by identifying the most appropriate date for the VAT registration to take effect and the most appropriate way to account for VAT from the date of registration. HMRC will normally agree to a request for a VAT stagger to be allocated so that a VAT return period ends on the same date as the accounting year-end date. The first VAT return period may be longer or shorter than the following VAT return periods. In late registration cases, the first VAT return period can be very long. A table

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