General requirements (United Kingdom)
A UK VAT registration application (form VAT 1) should normally be submitted online. In limited circumstances a registration application can also be submitted by post.
Since 13 November 2023, the paper VAT 1 form is no longer widely available for download and taxpayers must instead contact the VAT general enquiries helpline to request this paper form. The limited circumstances under which HMRC now accept postal applications include:
- Ìý
•ÌýÌýÌýÌý registering an LLP as a representative member of a VAT group;
- Ìý
•ÌýÌýÌýÌý registering the divisions or business
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Web page updated on 17 Mar 2025 15:39