Register for VAT by post

Most businesses should register for VAT online., Thisincluding includes partnerships and groupsa group of companies registering under one VAT number.

However, there are certain circumstances where a business may need to register using papera formVAT1 VAT1.form.

When to register by post

If you cannot register online, you can registerdo so by post using paper form VAT1.‘VAT1 Application for registration’. There may be some instances where youthis needis torequired, do this, 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 corporate body under separate VAT numbers

• applying to register an overseas partnership

• a local authority, parish or district council

• applying for a registration exception

• an insolvency practitioner applying to register a business

You can also register by post if youit’s cannotnot reasonable or practical to use the online service,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 internet

WeThere may alsobe consider other reasons why you cannot register online and needHMRC towill applystill byconsider post.your application.

How to register by post

You must:

1. Contact HMRC using the helpline number on the page VAT: general enquiries page to request a paper form VAT1.VAT1 Application for registration.

2. We’llIf ask you somephone HMRC, an adviser will ask questions to findconfirm outyour whyreasons youfor needrequesting a paper form.

3. If we agree with your reasons,reason we’llfor sendrequiring a paper form is accepted, we will send one out to you. If not, we’llyou’ll directbe youdirected to ourthe digital service.

4. FillComplete in the paper form when it arrives.

5. Print out and fillcomplete in any necessary forms mentioned in the ‘additionaladditional forms’forms section of this page.

6. Send the completed forms to HMRC using the postal address shown on formthe VAT1.form.

Use these notes to helpcomplete youthe fillVAT1 inpaper form VAT1.form.

Additional forms

ForYou somewill businesshave activities you’ll need to fillcomplete in an additional form for some business activities and post it with formthe VAT1.VAT1 paper form.

If you’re:

• applying for exception from registering for VAT, request and filljoining in form VAT5EXC

• registering for the Agricultural Flat Rate Scheme,Scheme fill— incomplete formthe VAT98 form

• registering a group of companies with separate VAT numbers,numbers fill— incomplete formthe VAT50-51 form

• an EU business distance selling to Northern Ireland,Ireland — complete the fillVAT in1A form VAT1A

• importing goods worth more than £90,000 into Northern Ireland from an EU country,country — complete the fillVAT in1B form VAT1B

• disposing of assets thatand you’veyou have claimed directive refunds on,on fillthem in— formcomplete the VAT1C form

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

What happens next

PostalApplications applicationsby post usually take longer to process than online applications.

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

You can Checkcheck when youto can expect a reply from HMRC.

After you are registered

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

Read about what to do after you’ve registered for VAT.