When a person is registered HMRC send to the person Form VAT 4 ‘Certificate of Registration for Value Added Tax’, which shows:

(a)the effective date of registration;

(b)particulars of the registered person and the business(es) he runs;

(c)the date when his first return period ends;

(d)the periods for which subsequent returns are required; and

(e)the person’s unique VAT registration number, which usually consists of nine digits. For checking the validity of a VAT registration number, see ¶43-600. In relation to intra-EU trade (and in any other context, should the taxpayer wish), the number should be prefixed by ‘GB’.

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