Notes to help you apply for VAT registration

These notes will help you answer questions on form VAT1 Application for registration.
The notes are numbered to correspond with the questions on the form.
If you need more space to give an answer, please write on a separate sheet of paper and make sure that
you add the name and address of the applicant at the top of each sheet.
The checklist on page 12 will help you to make sure you include all relevant information, including any
other documents.
Details on where to send your application are given on page 13.
A glossary of the terms used is included on pages 13 to 15.
We recommend you read the ‘VAT Notice 700 VAT guide’ before applying to register for VAT to
understand your responsibilities. Go to www.gov.uk/guidance/vat-guide-notice-700

Declaration
By submitting this application to register for VAT, you’re making a legal declaration that the information
is correct and complete to the best of your knowledge and belief. A false declaration can result
in prosecution.

Capacity in which you sign the application

For sole traders

The sole proprietor, that is, the owner.

For partnerships
One of the partners, that is, one of the owners – the full details and signatures of all partners must be
provided on a form VAT2 or equivalent notification.
Go to www.gov.uk/government/publications/vat-partnership-details-vat2
Faxed or photocopied forms are not acceptable.

For corporate bodies

A director or company secretary or an authorised signatory.

For unincorporated bodies

An officer or official applying on behalf of an unincorporated body, for example, secretary, trustee.

An authorised agent
An individual authorised by the applicant being registered to act on their behalf.

About the business

Businesses without an establishment in the UK are required to register and account for any UK VAT to
HMRC if:
• they make taxable supplies in the UK of any value
• they expect to make taxable supplies in the UK in the next 30 days
A business not established in the UK will be required to register from the earliest of the date that it made
or formed an intention to make taxable supplies in the UK in the next 30 days.

VAT1 notes 1 HMRC 09/22

OFFICIAL
In either case a non-established business has 30 days from that date to notify HMRC that it is required to
register for VAT.

Non-established taxable person (NETP)

A non-established taxable person (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.

UK establishment
Decisions are made and the business’s central administration is carried out in the UK. The business has a
permanent physical presence with the human and technical resources to make or receive taxable supplies
in the UK
We would normally consider a company which is incorporated in the UK to have an establishment in the
UK as long as it’s able to receive business supplies at its registered office.

Establishment in the UK
If you have a UK establishment, you’re not a NETP. You’ll be registered at the address of your principal
UK place of business. Your VAT records and accounts should be kept at this address and should be
available for HMRC to inspect.
You should make sure that someone responsible for your VAT affairs can be available at the address.

Question 1 Enter the type of business

HMRC needs to correctly register your business on our records to improve the management of the
different taxes and duties (for example, Self Assessment, Corporation Tax and VAT) on that record.
The type of legal entity of your business determines which type of tax you need to report. It is therefore
important that we set your record up under the correct entity type.
Please review the entity type descriptions below, decide which is correct for your business and complete
the section for that legal entity type. These will be found in either question 1 or 2 on the form.
Select only one entity.

Sole Trader
If you’re a sole trader, you run your own business as an individual and are self-employed complete
the section in Question 1. Please enter the date in the format DD MM YYYY (date month year),
for example 01/10/1970.

General partnership
General partnership is made up of 2 or more people, who are trading together. One of the partners will be
‘nominated’ to deal with HMRC. General partnership has no legal existence distinct from the partners
themselves. Most partnerships are of this type. Complete the section in Question 1.

Scottish Partnership
Scottish partnership is the same as a general partnership but is a separate legal entity, distinct from the
partners themselves. The business address must be registered in Scotland. Complete as a general
partnership in Question 1.

Limited partnership
Limited partnership is made up of general and limited partners. The limited partnership must register with
Companies House, but does not have to file an annual return. The limited partners will have limited liability
for debts. Complete section in Question 1.

VAT1 Notes 2
Question 2 Corporate bodies

Corporate body definition

A group of individuals identified by a particular name which acts as a single legal entity. Included here are:
• limited companies (and overseas equivalent)
• companies set up by Royal Charter, Letters Patent or Acts of Parliament
• limited liability partnerships
• European economic interest groupings
• friendly, industrial and provident societies

UK Company
A UK Company is an incorporated company formed by registration with Companies House. Complete
Corporate Bodies (including limited liability partnerships) section in Question 2.

Limited liability partnership

Limited liability partnership must be registered at Companies House. It is taxed as partnerships but have
the benefits of being a corporate entity. All the partners have limited liability for debts. Complete Corporate
Bodies (including limited liability partnerships) section in Question 2.

Scottish liability partnership

Scottish liability partnership is similar to limited partnership. It is made up of general and limited partners.
It has a separate legal entity and the limited partners have limited liability for debts. The business address
must be registered in Scotland. Corporate Bodies (including Limited liability partnerships) section in
Question 2.

Charitable Incorporated Association

A Charitable Incorporated Association (CIA) is an incorporated structure designed for charities. You’re a
CIA if you’re registered as such with the Charity Commission or the Scottish Charity Regulator. If you’re a
charity but structured differently than a CIA, for example as a company, then you must register for VAT as
a company. Complete section in Question 2.

Trust
A Trust is an arrangement where one or more parties (in the role of trustee) manages assets on behalf of
one or more other parties (in the role of settlor) for the benefit of one or more other parties (in the role of
beneficiary). Complete the section in Question 2.

Registered society
A registered society is incorporated by the Financial Conduct Authority (FCA) and also appears on the
Companies House register.
Registered societies include:
• co-operative societies – businesses that are run for the benefit of their members, distributing profits
between their members
• community benefit societies – businesses that are run for the benefit of the wider community,
re-investing profits in the community
• ‘pre-commencement societies’ (industrial and provident societies, registered before 1 August 2014)
Complete section in Question 2.

Unincorporated Association
An Unincorporated Association is an organisation set up through an agreement between a group of
people who come together for a reason other than to make a profit (for example, a voluntary group or a
sports club). This does not preclude the Unincorporated Association from trading and making a profit –
but it is not the primary purpose. Complete section in Question 2.
HMRC needs your tax references to help us find any records we have for you. Different reference
numbers are used by the various taxes and duties managed by HMRC. The expected references are
requested in the section for each entity type.

VAT1 Notes 3
What is a Corporation Tax Unique Taxpayer Reference?
This is a 10-digit number, for example 1234567890. It will be on tax returns and other letters about
Corporation Tax. It may be called ‘reference’, ‘UTR’ or ‘official use’.

What is a Self Assessment Unique Taxpayer Reference?

This is a 10-digit number, for example 1234567890. It’ll be on tax returns and other letters about
Self-Assessment. It may be called ‘reference’, ‘UTR’ or ‘official use’.

What is a Company Registration Number?

You’ll have a Company Registration Number if you’re registered with Companies House. It’s usually either
an 8-digit number, or 2 letters plus 6 digits/numbers. It may also be referred to as a ‘Companies House
Registration Number’ ‘CRN’ or simply a ‘company number’.

What is a National Insurance number?

It’s on your National Insurance card, benefit letter, payslip or P60. For example, ‘QQ123456C’

What is a HMRC charities reference number?

You’ll have HMRC charities reference number if you’ve received recognition from HMRC for a charity to
claim tax back on things like Gift Aid donations. It’s (up to) 7 characters and begins with either 1 or 2
letters followed by (up to) 5 numbers.

What if I’m not a UK business or non–established business in the UK?

Please provide the equivalent reference number for your type of business from the country where your
business is registered.

Question 3 Are you registering as the representative member or nominated corporate body
of a VAT group?
This question is only relevant if you intend to register 2 or more corporate bodies under one registration as
their representative member. See VAT group in the Glossary on page 14 for more details.

Question 4 Business contact details

Business address
Please give the address where the business will operate from on a day-to-day basis. For most businesses
this address should be in the United Kingdom (UK). As a general rule we cannot register the business at a
PO box, care of (c/o) or an accountant’s address. These are only acceptable in exceptional circumstances.

Non-UK addresses
If you’re applying to register for UK VAT but are abroad, you may deal directly with HMRC or appoint a tax
representative in the UK. Please put your business address, including the country you operate the
business from, in this section.
To appoint a tax representative to handle your UK VAT affairs, please complete form VAT1TR.
Go to www.gov.uk/government/publications/vat-appointment-of-tax-representative-vat1tr

Other contact details

Please provide phone numbers and email addresses in case we need to contact you.

Contact preference
This preference is for automated outputs from HMRC, where a digital message could be sent rather than
a letter. There may be circumstances where HMRC has to send a letter regardless of what preference
you’ve selected.
Separate arrangements have to be made to enable email correspondence between yourself and HMRC
in any other circumstances.

VAT1 Notes 4
Reason for registration
There can only be one reason stated for wanting to register for VAT. Please read all the guidance on the
different reasons and select only one section to complete on the form.

Question 5 Taking over a going concern

Are you registering for VAT because you’ve:
• taken over (or are about to take over) a business (or part of a business) as a going concern
• changed (or are about to change) the legal status of a VAT registered business
A transfer of a going concern (TOGC) is where you take over a business or part of a business, whether or
not you intend to continue to run that business in the same way. By ‘change of legal status’ we mean a
change, for example, from a sole proprietorship to a partnership or limited company.

How to work out your effective date of registration

To work out the effective date of registration you must first work out whether you need to register for VAT.
Here are the steps to take:
• look at the value of the goods and services sold by the transferred business or part business in the
12 months before the transfer
• if you were already the owner of a business, add the value of any goods and services you’ve supplied
in the 12 months before the transfer
• if the total is over the registration threshold, you must register within 30 days of the transfer – your
effective date of registration will be the date the transfer took place
• if the total is below the registration threshold, you do not need to register now
However, you must obtain the turnover records of the transferred business. You must then check
the combined value of any goods and services supplied each month to see whether you go over
the threshold. See notes for question 8.
You may need to keep checking your turnover.

Do you want to keep the previous owner’s VAT number?

In certain circumstances you can apply to keep the previous owner’s VAT Registration Number.
If we’re able to reallocate the number to you, you’ll:
• be responsible for accounting for all the VAT due in the whole tax period that ends after the date of
transfer – not just from the date you took over
• be responsible for all VAT declarations that were made before the transfer
• have to correct any errors and pay any interest that may be due (but not any penalty)
If we cannot reallocate the number to you, we’ll issue a new number.
If you want to keep the previous owner’s VAT Registration Number, you must send a completed form
‘VAT68 Request for transfer of a registration number’, which must be signed by both the old and new
owners, with this application form.
The previous owner can complete the VAT68 form digitally.
Go to www.gov.uk/government/publications/vat-request-for-transfer-of-a-registration-number-vat68
Alternatively, the previous owner can submit an online deregistration application, and select their reason
for cancellation as Change of Legal Entity (COLE).
For more information about taking over a going concern, please refer to ‘VAT Notice 700/9 Transfer of
business as a going concern’.

Question 6 You are applying for voluntary registration because your turnover is below the
registration threshold
Businesses that register for VAT usually do so because either their taxable turnover has gone over the
registration threshold sometime in a previous 12 month period, or because they expect it to do so in the
next 30 days. We explain these scenarios in more detail at notes for question 7 and question 8.

VAT1 Notes 5
However, you can apply to register for VAT voluntarily when you:
• are already trading and your turnover does not go over the registration threshold
• intend to trade, but your business has not started yet
• you’re established, or have a fixed establishment, in the UK and make, or intend to make supplies only
outside the UK – you’re not required to register for VAT but you may want to recover allowable VAT on
the cost of goods, materials, and services incurred in making your supplies outside the UK
If this applies to you, enter the date from which you would like to be registered.
If the date entered is earlier than today, please make sure that it’s no more than 4 years before the date
of your application.
Please note that we may ask for evidence from you about the supplies that you’re making or intending
to make.
The VAT registration date is important. It’s a fixed date from which you must account for output tax on all
your taxable supplies. HMRC will not change it simply because this is a voluntary registration. Changes to
registration dates may be made in exceptional circumstances.

Question 7 You are registering because your taxable turnover has gone over the registration
threshold in any past period of 12 months or less
Taxable turnover for VAT is the total value of your supplies (usually supplies of goods and services
– see Glossary on page 13) that are taxed at the standard, reduced or zero rate. The supply of goods and
services that are exempt from VAT is not part of your taxable turnover.
A supply (other than an exempt one) is referred to as a taxable supply even if you’re not registered. If the
value of your taxable supplies in any past period of 12 months or less has exceeded the VAT registration
threshold, you must put an ‘X’ next to question 7.
To find out the current VAT thresholds and rates:
• go to www.gov.uk and search for ‘VAT registration thresholds’
• phone our VAT Helpline on 0300 200 3700
You must complete and send form VAT1 within 30 days of the end of the month in which your taxable
turnover went over the threshold. You may have to pay a penalty, in addition to any VAT that is due, if you
do not register for VAT at the correct time.
Your effective date of registration will be the first day of the second month after your taxable supplies went
over the registration threshold. For example, if you went over the threshold on 31 August, you would have
to tell us by 30 September and your registration date would be 1 October.

Question 8 You are registering because you had an expectation on any date that your taxable
turnover would go over the registration threshold in the next 30 days alone?
Put an ‘X’ next to question 8 if:
• the value of your taxable supplies you expect to make in the next 30 days mean that you’ll go over
the VAT threshold
• at some time in the past, you expected the value of your taxable supplies to go over the threshold
in the next 30 days alone
This could happen when, for example, a business plans to run an exhibition and anticipates selling so
many tickets it expects to go over the VAT threshold. Another example might be a business winning a big
contract to supply goods or services, which would mean substantially increasing its planned supplies over
the next 30 days.
You must complete and send form VAT1 within 30 days of the day when you first considered you
might go over the VAT threshold. This means that you must register before your taxable supplies
go over the threshold.
For more information on calculating your turnover please refer to ‘VAT Notice 700/1, Who should register
for VAT’.
If both question 7 and 8 apply, answer question 8 only.

VAT1 Notes 6
Effective date of registration
Your effective date of registration will be the date you first had an expectation that you would exceed the
threshold in the next 30 days. For example, if it’s 20 January and you expect to go over the threshold in
the next 30 days, you must complete and send form VAT1 by 21 February. Your effective date of
registration would be 20 January.
If you work through the form and answer all the questions that apply to you, you may discover that you do
not need to register for VAT now, as you’ve not gone over the threshold. If this happens, please check
your turnover regularly, once a month. Each month consider your position for questions 7 and 8.
Question 7 refers to your turnover in the past.
Question 8 refers to your turnover in the future.
If you go over the threshold, you’ll have to apply to register for VAT. You’ll only have 30 days to complete
and send in your application.
Remember: If you’ve taken over ‘a going concern’ and did not need to register at the date of change, you
must still include the turnover of that business before the transfer. Make sure that you factor this in when
checking your turnover. As explained at the notes for question 5, you must get the turnover records of the
transferred business.

Question 9 You are registering because you’re a non-established taxable person making,
or intending to make, taxable supplies in the UK
Businesses without an establishment in the UK are required to register and account for any UK VAT
to HMRC if they:
• make taxable supplies in the UK of any value
• expect to make taxable supplies in the UK in the next 30 days
A business not established in the UK will be required to register from the earliest of the date that it made
or formed an intention to make taxable supplies in the UK in the next 30 days.
In either case a non-established business has 30 days from that date to notify HMRC that it is required to
register for VAT. You may have to pay a penalty, in addition to any VAT that is due, if you do not register
for VAT at the correct time.

Question 10 Do you want to apply for exception from registration?

You can apply for a registration ‘exception’ if your taxable turnover goes over the VAT registration
threshold and you believe this will only be the case temporarily. You must select the appropriate
reason for exceeding the threshold from either question 7, 8 or 9 and then select the box
requesting exception.
Please provide a covering letter with evidence showing why you believe your VAT taxable turnover will fall
below the current VAT deregistration threshold within the 12 months starting from the date you exceeded
the registration threshold.
In order for HMRC to consider your exception request, please complete the VAT1 in full, if your exception
is refused you’ll be registered and given a VAT Registration number.

Question 11 Do you want to apply for exemption from registration?

You can apply for exemption from registration if you have to register for VAT due to exceeding the VAT
registration threshold in question 7, 8 or 9, but your taxable supplies are all or mainly zero-rated. (Look up
‘Zero-rated supplies’ in the Glossary on page 15.)
If zero-rated supplies along with standard and reduced rate supplies are involved, you’ll need to show us
that you’re going to be in an overall repayment position over the next 12 months.
In order for HMRC to consider your application for exemption, you must select the appropriate reason for
exceeding the threshold from either question 7, 8 or 9 and then select the box requesting exemption.
In case HMRC does not grant exemption make sure that you answer Question 22 and complete
form VAT1 in full so we have information to help us make a decision about granting exemption.

VAT1 Notes 7
Question 12 Distance sales into Northern Ireland from EU countries
Select this option, and then attach from VAT1a if you distance sell into Northern Ireland from EU countries
and the value of your distance sales exceed the distance sales threshold in a calendar year. If you
distance sell excise goods, such as alcohol and tobacco, you’ll have to register for UK VAT and Excise
Duty no matter how much your sales are worth. Sales you make to customers who are VAT registered do
not count as distance sales.
If you’re outside the EU any sales of goods you make from a non-EU member state to the UK are not
distance sales.

Question 13 Acquisitions into Northern Ireland from EU countries

Select this option, and then attach form VAT1B to register for UK VAT if you make acquisitions of goods
from EU member states to bring into Northern Ireland and you've passed the acquisition threshold.

Question 14 Agricultural flat rate scheme

Select this option, and then attach form VAT98 if you want to register for the Agricultural Flat Rate
Scheme instead of VAT registration.
If you register as a flat rate farmer you do not need to account for VAT or submit VAT returns. You cannot
charge VAT on your sales and you cannot reclaim VAT on your purchases. But you can charge and keep
a Flat Rate Addition (FRA) when you sell items to VAT registered customers.

Question 15 Disposal of assets

Select this option, and then attach form VAT1C, if you need to register for VAT because you’re intending
to dispose of goods on which you, or a predecessor, has claimed, or is intending to claim, a repayment of
VAT under Directive 2008/9 or 13th Directive refund arrangements.

Question 16 Earlier registration

Some businesses may benefit from registering for VAT on a voluntary basis earlier than the date they
become liable to register. For example, you may wish to claim back the VAT you were charged for
expenses connected with setting up your business.
Subject to certain conditions, you can reclaim VAT on:
• goods you bought for your business within the last 4 years provided you’ve not yet sold them
• services you received not more than 6 months before your registration date – enter the date you want to
be registered from, if this is earlier than the date you’re required to be registered (But we cannot accept
a date earlier than 4 years from the date you’re required to be registered)
If you ask for an earlier date than the one on which you’re obliged to be registered, and HMRC agree to it,
you’ll have to account for output tax on all your taxable supplies from the earlier date. Once we’ve agreed
the date, it cannot be altered later (unless we find out you were liable to be registered from a date earlier
than the one we agreed).

Your turnover

Question 17 Enter your estimate of your taxable supplies in the next 12 months
To work out an estimate of your taxable supplies, look at your taxable turnover over in the last 12 months.
Taxable turnover for VAT is the total value of your supplies that are taxed at the standard, reduced or
zero-rate. The supply of goods and services that are exempt from VAT is not part of your taxable turnover.
If you’re aware of any orders and changes to your business that will affect that turnover, those factors
should be reflected in your estimate.

Question 18 Do you expect to make any exempt supplies?

Please refer to examples of exempt supplies on page 14.

Question 19 Do you expect to receive goods in Northern Ireland from an EU member state in the
next 12 months?
If ‘Yes’, enter the value of goods you expect to receive in Northern Ireland in the 12 months following your
date of registration.

VAT1 Notes 8
If you expect to sell goods located in Northern Ireland at the time of sale or sell goods from
Northern Ireland to EU member states in the next 12 months, enter the value of goods you think you’ll sell
in the 12 months following your date of registration.
Do not include the value of any services unless they’re directly related to moving goods (for example,
commission, freight insurance, and so on).

Question 20 Business activities

Provide a full description of all your business activities including:
• the type of goods and services that you supply
• whether your supplies are retail or wholesale
By full description we mean that you need to specify what it is that you do. Avoid generic terms,
for example, instead of:
• ‘building services’, enter ‘plasterer’ or ‘electrician’
• ‘consultancy’, enter ‘management consultancy’ or ‘financial consultancy’
If you’ve not started trading, enter details of your intended business activities.
If your business has more than one activity, enter any other activities.
For more information please refer to ‘VAT Notice 700, VAT guide’.

Land and property

If your business activities relate to the buying, selling or letting of land or property, HMRC will need further
information about this involvement and you should complete and submit a VAT5L, ‘VAT registration - land
and property’ form with your VAT1 Application for registration.
If you wish to opt to tax land or property you’ll need to complete either a VAT1614A, ‘Notification of an
option to tax land and buildings’ or a VAT1614H, ‘Application for permission to opt to tax land or buildings’.
For more information, go to www.gov.uk and search for ‘VAT5L’ or ‘VAT Notice 742A Opting to tax land
and buildings’.

Selling of goods
You should complete this section if you have ticked 'not UK or non-established' and selling goods directly
from your own website.
If using a fulfilment warehouse, these should be registered with the Fulfilment House Due Diligence
Scheme (FHDDS), and details of the FHDDS number can be found on GOV.UK by searching for
Fulfilment House Due Diligence Scheme Registered Businesses List.

Labour providers
If your business provides your workers to undertake tasks or provide services for other businesses
(this may be all, or just part of your business) you’re a labour provider.
Please indicate on the VAT1 the number of workers you employ or intend to employ.
The term intermediary refers to a person who makes arrangements for, or facilitates, a supply to be made
between 2 other persons. If your business makes arrangements for the temporary provision of workers
that you do not directly employ (this may be all, or just part of your business) please complete the
intermediary question.

Question 21 Are you (or any of the partners or directors in this business) currently involved,
or in the last 2 years have been involved, in any other business in the UK or Isle of Man
(VAT registered or not) either as a sole trader, partner or director?
Include any other business where partners or directors of the business have been involved and are
making this application. If the only previous involvement of the directors was with companies that were
members of a corporate group, you need only enter the names of the holding companies.
If you’re registering a company that is part of a corporate group, you need only enter the name of the
holding company. If any of the holding companies you enter are VAT registered or are part of a VAT
group, enter their VAT Registration Numbers. If the business is not VAT Registered enter any HMRC
tax reference number (for example, SA UTR and CT UTR)

VAT1 Notes 9
Question 22 VAT repayment
Do you expect the VAT on your purchases to regularly exceed the VAT on your taxable supplies?
This question is about whether the business is likely to get regular repayments from HMRC because
the taxable supplies are mainly zero-rated. If you’re intending to ask for exemption from registration
(question 11), you should answer this question now, in case exemption is not granted.

Question 23 UK bank or building society account

This must be an account held in the UK and the account name must match the business name
you’re registering with HMRC. HMRC will repay any VAT owed to the business electronically,
direct into the account.
Please note, some accounts cannot receive payments electronically, so please check with your provider
if you’re not sure whether yours can. If you’re in the process of opening a business account, you must
provide copies of any relevant correspondence received from your bank or building society.
If you do not have a UK bank account, please explain why by selecting one of the 4 reasons
in question 23:
1 Bank account is in the process of being set up
2 Waiting for bank details from the bank
3 The business has an overseas bank account
4 Waiting for a change of name at the bank (for example, sole trader to limited company)

Question 24 VAT Return periods

MA, MB or MC – Quarterly returns

VAT returns are generally submitted quarterly, please select the appropriate stagger for the months when
you would like your reporting period to end. This will be used to set the online or Making Tax Digital (MTD)
VAT return requests by our system. HMRC may not be able to accommodate your request and allocate
the reporting period in line with your date of registration.

MM – Monthly returns
These have traditionally only been requested by businesses in a constant repayment position. This is no
longer the case and regular VAT payment businesses can apply for monthly returns.

AA – Annual accounting return

If you would like to have annual VAT returns, please complete and attach form VAT600 to this application.

NSTP – Non-standard tax periods

If your accounting system is not based on calendar months, you can apply to have tax periods which fit
your system more closely. Provide details of the requested tax periods on a sheet of paper and attach it to
this application.
Non-standard tax periods can be either monthly or quarterly.
Monthly non-standard tax periods must end 14 days either side of a standard tax period end date.
Quarterly non-standard tax periods must end 20 days either side of a standard tax period end date.
You should count the days from the last day of the month, either 28th, 30th or 31st – counting that
day as day one. For example, if counting back from the 28th as day one, 27th as day 2.
If you have been given approval to use special tax periods, HMRC will provide you with a new
VAT registration certificate on your business tax account. Your VAT Returns will show the dates of the
approved special periods.
Whatever your tax periods, you must not change the date shown on the return.

VAT1 Notes 10
Question 25 Applicant details
HMRC are responsible for the care and maintenance of tax and have a duty to protect the revenue.
As a consequence HMRC needs to identify the ‘natural person’ behind any VAT registration.
The persons detailed in this section must provide their full name, home address, date of birth and
National Insurance number (or Tax ID if the applicant is a foreign national).
If you provide a Tax ID you must supply 3 items of documentary evidence as proof of identity.
These 3 items must be:
• one copy of government issued photo identification, such as a passport, photo driver’s licence or
national identity card
• 2 copies of correspondence which includes your name and address, such as a bank or credit card
statement or a recent utility bill
Please send photocopies not original documents, as original documentation cannot be returned.

VAT1 Notes 11
Checklist
Using this checklist will help you to make sure that you’ve completed the form correctly
and included any other forms and documents we’ve asked you to send.
If you’re not sure what to do, read the notes to the questions, as appropriate,
or phone our VAT Helpline on 0300 200 3700.

Form VAT1 – in all cases

Check that you’ve:

Included your full name (question 25)

Included your National Insurance number (question 25)

Included contact details (question 25)

Signed and dated the form (question 1)

Form VAT1 – in some cases

If the business is a corporate body (question 2)
Check that you’ve entered details from the Certificate of Incorporation
If you’ve given information on separate sheets of paper
Check that the applicant's name and address is written at the top of each sheet

Check which forms you need to send to HMRC with form VAT1
Form VAT2
Applies if the business is a partnership (question 1). Go to
www.gov.uk/government/publications/vat-partnership-details-vat2
Form VAT50-51
Applies if you answered ‘Yes’ to question 3. To apply for VAT group registration or
amend your details. Go to www.gov.uk/government/publications/apply-for-vat-group-
registration-or-amend-your-details
Form VAT5L
Applies if the business activities involve land and property (question 20). Go to
www.gov.uk/government/publications/vat-vat-registration-land-and-property-vat-5l
Form VAT1614A
Applies if you’re seeking to opt to tax land or property and can do so without
permission (question 20). Go to www.gov.uk/government/publications/vat-
notification-of-an-option-to-tax-land-andor-buildings-vat1614a
Form VAT1614H
Only applies if you’re seeking to opt to tax land or property but require HMRC
permission (question 20). Go to www.gov.uk/government/publications/vat-
application-for-permission-to-opt-vat1614h
Form VAT68
Applies if you answered ‘Yes’ to question 5. You must complete this form
if you’re applying to transfer an existing VAT number. Go to
www.gov.uk/government/publications/vat-request-for-transfer-of-a-registration-
number-vat68

VAT1 Notes 12
Where to send your completed application
Send your registration applications to:
BT VAT
HM Revenue and Customs
BX9 1WR

Glossary
There are some special terms that we use for VAT. These are the ones you need to know to complete
your form VAT1. If you need more help, look at the notes to the questions.
You can find the VAT Notices from our website. Go to www.gov.uk and search for ‘VAT Notice’.

Corporate body
A group of individuals identified by a particular name which acts as a single legal entity.
Included here are:
• limited companies (and overseas equivalent)
• companies set up by Royal Charter, Letters Patent or Acts of Parliament
• Limited Liability Partnerships
• European economic interest groupings
• friendly, industrial and provident societies

European Union
The following countries are members:

Austria Germany Poland

Belgium Greece Portugal
Bulgaria Hungary Romania
Croatia* Ireland Slovakia
Cyprus** Italy Slovenia
Czech Republic Latvia Spain
Denmark Lithuania Sweden
Estonia Luxembourg United Kingdom
Finland Malta
France Netherlands
* From 1 July 2013.
** Excludes Turkish controlled Cyprus.

VAT1 Notes 13
Exempt supplies
Exempt supplies are business supplies that do not attract VAT at either standard, reduced or zero rate.
They’re not part of your taxable turnover for VAT. If you’re registered for VAT and make some exempt
supplies, you may not be able to claim back all of your input VAT.
Most supplies of goods and services in the UK are taxable supplies unless they’re specifically excluded by
law – these are exempt supplies. Examples include:
• some types of selling, leasing and letting land and buildings
• insurance
• betting, gambling and lotteries (but not fruit machine takings)
• providing credit
• certain education and training
• fund raising events by charities
• subscriptions to certain membership organisations
• the services of doctors and dentists
• certain services from undertakers
Guidance is available on all exemptions at www.gov.uk or by phoning our VAT Helpline
on 0300 200 3700.

Input tax
Input tax is the VAT you pay on the goods and services you buy to use in the course of your business.

Output tax
Output tax is the VAT you charge on your taxable supplies.

Reduced rate
These are taxable supplies on which the current VAT rate is 5%. Examples include:
• supplies of domestic fuel or power
• installation of energy-saving materials
This list is not exhaustive and more information regarding reduced-rated supplies can be found at
www.gov.uk or by phoning our VAT Helpline on 0300 200 3700.

Standard rate
Standard rate is the rate of VAT for most goods and services.

Supply
Supply is the sale of goods or services including barter.

Supply of goods
Supply of goods is when exclusive ownership of goods passes from one person to another.

Supply of services
Supply of services is when someone does something for a consideration – other than supplying goods.

Tax liability
If supplies are neither zero-rated nor exempt, they must be liable to VAT at the standard or reduced rate.

VAT1 Notes 14
Taxable supplies
This is a legal term that many people find confusing. In most cases ‘supply’ simply means the sale of
goods or services including barter. The law defines ‘taxable supplies’ as any supply made in the UK that is
not exempt from VAT. That is, any supply, which is not exempt, is a taxable supply, whether the supplier is
VAT registered or not.
Taxable supplies include those that are zero-rated. A person is not required to account for VAT on taxable
supplies that are made at a time when they’re not required to be VAT registered and are not VAT
registered voluntarily.

Taxable turnover
Taxable turnover for VAT is the total value of your supplies that are taxed at either the standard,
reduced or zero rate. (The supply of goods and services that are exempt from VAT is not part of your
taxable turnover.)
For VAT registration purposes, you need to look at the turnover in the last 12 months or less and/or the
next 30 days alone. See form VAT1, questions 14, 15 and 20.

Transfer of a going concern

If you’ve taken over a business as a going concern from someone who was, or was required to be,
VAT registered, the law deems you to have carried on the business being transferred prior to the transfer
for the purposes of establishing when you should VAT register. The law also requires the person
transferring the business to give you the records relating to the business being transferred, unless our
permission is given that they can keep them. If this happens you should ask for copies of the relevant
records, which you must keep for inspection.

Unincorporated body
Unincorporated body is an organisation of people or bodies whose members have a common purpose,
which has an existence independent of its members. For example, clubs, associations, and so on.
See form VAT1, question 2.

Value Added Tax (VAT)

Value Added Tax (VAT) is a tax on consumer expenditure. Registered businesses charge VAT when
they supply their goods and services in the UK. VAT is also charged on goods, and some services that
are imported from places outside the European Union (EU) and on goods coming into the UK from
another EU member state.

VAT group
A VAT group allows 2 or more corporate bodies to be treated as a single VAT entity. Within the group,
there will be a Representative Member who is responsible for accounting for the VAT of the whole group.
See ‘VAT Notice 700/2 Group and divisional registration’ for more details.

Zero-rated supplies
Zero-rated supplies – applies to supplies such as food, books, newspapers and young children’s clothing.
This list is not exhaustive and further information regarding zero rates can be found at www.gov.uk or by
phoning our VAT Helpline on 0300 200 3700.

VAT1 Notes 15
About HMRC
Your rights and obligations
Your Charter explains what you can expect from us and what we expect from you. For more information
go to www.gov.uk/government/publications/your-charter

How we use your information

HMRC is a Data Controller under the Data Protection Act 2018. We hold information for the purposes
specified in our notification to the Information Commissioner, including the assessment and collection of
tax and duties, the payment of benefits and the prevention and detection of crime, and may use this
information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be
as the law permits to:
• check the accuracy of information
• prevent or detect crime
• protect public funds
We may check information we receive about you with what is already in our records. This can include
information provided by you, as well as by others, such as other government departments or agencies and
overseas tax and customs authorities. We’ll not give information to anyone outside HMRC unless the law
permits us to do so.

Complaints
If you’re unhappy with our service, please contact the person or office you’ve been dealing with.
They’ll try to put things right. If you’re still unhappy, they’ll tell you how to complain.
If you want to know more about making a complaint, go to www.gov.uk/complain-about-hmrc

VAT1 Notes 16