HMRC scraps paper VAT registration
From 13 November HMRC will abolish the paper VAT registration form. How will new applications be made from that date?
In another bid to encourage taxpayers to go digital, HMRC will scrap Form VAT1, which is currently used to apply for VAT registration by post. From 13 November, new VAT registrations will need to be completed using the online VAT registration service. It is hoped that this will speed up the processing of VAT registration, although currently only 80% of online applications are processed within 40 working days.
Businesses that are “digitally excluded” can still use the paper form but will need to call the VAT helpline and explain why they are unable to complete the registration online. Where such businesses are represented by an agent, the agent is still required to use the online VAT registration service. A minority of businesses, such as those without a UTR or non-UK partnerships, are not currently able to use the online VAT registration service, and should also call the VAT helpline to obtain a paper form. HMRC is working to include all businesses within the service and will cease to issue paper forms to them once this becomes possible.
Related Topics
-
VAT reduced on advance payment if customer cancels?
A subscriber to our newsletter wrote to us with a query. The business supplies a three-stage training course to students that fully pay (non-refundable) in advance for all three stages. If the students drop out before the end, can our subscriber partly reduce the VAT paid to HMRC on their return?
-
HMRC scrutinising directors’ loans
HMRC has begun a new compliance campaign targeting company directors who owed their companies money. What’s the full story, and how should you respond?
-
New two-tier mileage rates for electric vehicles
The amount that employers can reimburse staff for business travel in company cars changes from 1 September 2025. What are the new rates, and why is this update different to previous ones?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.