The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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.
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.
Please find a list of the relevant forms below and a link to the relevant form on the GOV.UK website:
Businesses who are registered to use HMRC’s online services can submit an application to register for VAT electronically for the following:
notification of registration in respect of taxable supplies. See the Overview ― registering for VAT guidance note
notification of registration in respect of distance sales from EU member states (only applies to Northern Ireland from 1 January 2021). See the Northern Ireland ― moving goods between NI and the rest of the world guidance note
notification of registration in respect of acquisitions of goods from EU member states (only applies to Northern Ireland from 1 January 2021). See the Northern Ireland ― moving goods between NI and the rest of the world guidance note
notification of registration in respect of disposals of assets where a cross border refund claim
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