Register for VAT

Want to register for VAT in the UK? This guide will simplify the process with clear steps and make it easy for you to complete your VAT registration smoothly.

When to register for VAT?

You need to get registered for VAT in the UK if you fulfill these conditions

• If your taxable turnover exceeds the amount of £90,000 over the last 12 months (which is called the VAT threshold)
• If you expect your turnover to reach £90,000 in the next 30 days, you can register for VAT online using HMRC’s online services.

You must register for VAT (despite your taxable turnover) if

• You are living outside the UK
• You supply goods and services in the UK
• You have business outside the UK

VAT voluntary registration

You can register yourself voluntarily if your taxable turnover is less than £90,000. After you’ve registered for VAT, you can use our VAT Calculator to help with your tax calculations

What do you need to register for VAT in the UK?

You must need a Government Gateway user ID and password to register for VAT.

• You must need a Government Gateway user ID and password to register for VAT.
• Your Self-assessment return
• Pay slips
• P60 (it shows the tax you paid on your salary)

Here’s a list of what you’ll need, depending on your business type.

For a Limited Company:

• Business bank account details
• Company registration number
• Unique Taxpayer Reference (UTR)
• Annual turnover details
• Self-Assessment
• Corporation Tax
• Pay As You Earn (PAYE)

For an Individual or Partnership:

• National Insurance number
• An identity document (e.g., passport or driving license)
• Bank account details
• Unique Taxpayer Reference (UTR), if available
• Annual turnover details

How to register for VAT in the UK?

You can register for VAT online through HMRC’s online services by visiting the HMRC VAT portal and requesting the VAT1 registration form. Alternatively, you can register for VAT by mail.

Register for VAT online

Follow the simple steps to register for VAT online in the UK on the HMRC website:

Get Your Details Ready which includes

• Company registration number
• Business bank account details
• Unique Taxpayer Reference (UTR), if you have one Annual turnover figures
• Annual turnover figures

Go to the HMRC Website:

Visit the HMRC VAT registration page

Login or Create an Account:

Sign in with your Government Gateway account. If you don’t have one, you will need to set it up.

Start Your Application:

Click to begin the VAT registration process and follow the prompts.

Fill Out the Form:

• Enter your business details, including:
• Company or personal details
• Bank account information
• Annual turnover
• Any VAT-related details (like VAT exemptions or special schemes)

Submit Your VAT Application:

Double-check your information and submit the form.

HMRC will review your application and send you a VAT registration number when it’s approved. Make sure you have all the needed information at hand to speed up the process.

Register for VAT by post

To manually register for VAT in the UK:

• Obtain the VAT registration form from HMRC.
• Fill out the form with your business details and turnover information.
• Attach supporting documents like business incorporation papers and ID proofs.
• Submit the completed form and documents to HMRC by mail.
• Wait for the confirmation of your VAT registration and receive your VAT number and certificate by post.

You can also hire an agent to submit your VAT return on your behalf.

You cannot include the VAT rates in your invoices until you get your registration process done. Understanding VAT rates can help you manage your business better.

After your VAT registration process is completed, you have to log into your account you will see the information about:

• Determine your VAT return deadlines.
• Arrange a Direct Debit for VAT payments.
• Monitor payments and outstanding amounts.
• Review and appeal any penalties.
• Update HMRC about changes in your business.
• Cancel your VAT registration if needed.

Late Registration

If you are late for the registration, you must pay your VAT on sales, from the day you get registered. If your VAT registration is late, you might face a penalty, but you can also appeal it.

You can also perform the following tasks after you log in to your VAT account

• Submit an EC Sales List (ESL) if you trade from Northern Ireland.
• Submit a Reverse Charge Sales List (RCSL).
• Apply for EU VAT refunds if you trade from Northern Ireland.
• Notify HMRC when you’ve imported a vehicle to the UK using the Notification of Vehicle Arrivals (NOVA) service.
• Update your VAT MOSS (Mini One Stop Shop) scheme registration details.

How can I change the details of my VAT registration account?

You can change your details through

• Your online VAT account
• If you don’t want to do it online, then you can post it to the HRMC using the form VAT484.

What changes can I make to my VAT account?

• name, trading name, or main address of your business
• accountant or agent who deals with your VAT
• members of a partnership, or the name or home address of any of the partners
• change your bank details
• Overseas customers — update your business name or phone number
• If you are changing details within a partnership
• If you take over someone else’s VAT responsibilities

Tell HM Revenue and Customs (HMRC) within 30 days of any changes, you might face a penalty if you don’t tell the HRMC about changes.

Cancel VAT registration

• You can cancel your VAT registration if you are no longer eligible for the VAT registration, it means
• you’ve stopped trading and you’re not part of a VAT group
• your taxable turnover is below £88,000
• you’ve stopped making VAT-taxable goods or services
• you’re applying for an exemption if most or all of what you sell is VAT zero-rated

You can also cancel your registration by post using form VAT7

Usually, it takes 3 weeks for HRMC to cancel your registration. After that, you will get confirmation from HRMC about the cancelation of registration. You need to submit your final VAT Return for the period that includes the cancellation date.

Conclusion

Registering for VAT in the UK is straightforward: understand your turnover, complete the registration form accurately, and submit it to HMRC. Keep records of VATable supplies and apply for VAT refunds if needed. Set up Direct Debit for payments to stay on track. Stay informed about VAT return deadlines and update HMRC promptly about any business changes to avoid penalties.