Guidance

Register for VAT by post

UseFind out when and how to use the VAT1 paper form to register a new or existing business or one you're taking over.

From:
HM Revenue & Customs
Published
2 October 2014
Last updated
1813 OctoberNovember 2023 — See all updates

Most businesses canshould register for VAT online, including partnerships and a group of companies registering under one VAT number.

However, there are certain circumstances where a business may need to register using a VAT1 form.

When to register by post

If you cannot register online, you mustcan do so by post using paper form VAT1 Application for registration. There may be some instances where this is required, including if you’re:

  • a limited liability partnership (LLP) registering as a representative member of a VAT group
  • registering the divisions or business units of a body corporate under separate VAT numbers
  • applying to register an overseas partnership
  • a local authority, parish or district council
  • applying for a registration exception

You can also register by post if it’s not reasonable or practical to use the online service because:

  • of your age, health condition, disability or location
  • you object to using computers on religious grounds
  • you do not have access to the VAT1.internet

There may be other reasons you cannot register online and HMRC will still consider your application.

How to register by post

You must:

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    Use thethese following notes to complete the VAT1 registrationpaper form.

    Notes to help complete VAT1 form

    PDF, 216 KB, 16 pages

    This file may not be suitable for users of assistive technology.

    Request an accessible format.
    If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

    Additional forms

    You will have to complete an additional form for some business activities and post it with the VAT1 paper form.

    If you’re:

    • registering for VAT and joining the Agricultural Flat Rate Scheme,Scheme also— complete the VAT98 form
    • registering a group of companies with separate VAT numbers,numbers also— complete the VAT50-51VAT50/51 form
    • an EU business distance selling intoto Northern Ireland,Ireland also— complete the VAT1AVAT 1A form
    • importing goods worth more than £85,000 into Northern Ireland from an EU country,country also— complete the VAT1BVAT 1B form
    • disposing of assets and you have claimed Directivedirective refunds on them,them also— complete the VAT1C form

    The VAT1 form will tell you if you need to complete one of these forms.

    What happens next

    Applications by post canusually take uplonger to 30process daysthan toonline process.applications.

    If we need more information, we’ll ask for it whilst we’re processing your form but it may cause a delay.

    You can check when to expect a reply from HMRC.

    After you are registered

    Once your application has been approvedapproved, you’ll get a 9-digit VAT number and other information you need.

    Published 2 October 2014
    Last updated 1813 OctoberNovember 2023 + show all updates

    1. The page has been updated because the process for applying for a paper VAT1 Application for registration form has changed.

    2. The VAT1 Notes have been updated in both English and Welsh, the only change is to question 25 on page 11.

    3. The VAT1 form has been updated so applicants only need to complete questions which apply to them.

    4. Information about including a VAT 50-51 with your application has been added to the VAT1 help notes.

    5. The information about completing the VAT2 form alongside your VAT1 application has been updated. Guidance and forms have also been updated with information about completing the VAT1.

    6. Information about how to register for VAT by post using the VAT1 form has been updated.

    7. The VAT1 form has been updated to include the VAT50/51 form with your application.

    8. To register a VAT group you now only need to include the VAT50/51 form with your application.

    9. Information has been updated about registering for VAT by post. Guidance and forms have also been updated with information about registering for VAT if you're moving goods into Northern Ireland from 1 January 2021.

    10. We have added an updated VAT1 Welsh form and notes

    11. English VAT1 form and notes have been updated

    12. Added translation

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