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’.