Voluntary registration

If you decide to voluntarily register for VAT, you have exactly the same responsibilities as someone who must register. You must keep all required VAT records and issue VAT invoices. You also have to complete and submit a VAT return at regular intervals, along with your payment if one is due.

You may be able to backdate your VAT registration by up to 4 years. Once HM Revenue & Customs has agreed the date you specify, you can not normally change it. You can generally reclaim VAT on goods you bought up to 4 years before you registered for VAT, and services you bought up to 6 months before you registered.