Persons must notify HMRC of a liability to be registered for VAT. The notification must contain the particulars (including the declaration) set out in the relevant form specified in a notice published by HMRC (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 5).

VAT Notice 700/1 : supplement contains details of where to send paper applications for registration, deregistration and changes to details.

Online VAT registration

Most applications for registration may be completed online (FA 1999, s. 132 and 133; Value Added Tax Regulations 1995, reg. 5; www.gov.uk/vat-registration/how-to-register). The notable exceptions are VAT groups and overseas businesses.

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