VAT registration services that are not available online

You cannot apply for the following registration types using this service

Applications for registration, where goods are sold into the UK from another EU state - known as 'Distance Selling'

You will need to use form VAT1A to apply to register for Distance Selling.

Download form VAT 1A

Applications for registration, where goods are acquired from another EU country and transported into the UK - known as 'Relevant Acquisitions'

You will need to use form VAT1A to apply to register for Relevant Acquisitions.

Download form VAT 1B

Applications for registration, because the customer intends to dispose of goods on which they have claimed a repayment of VAT under the 8th or 13th Directive refund arrangements - known as 'Relevant supplies'

Use form VAT 1C VAT Registration Notification, to register for VAT if you intend to dispose of goods on which you have claimed a repayment of VAT under the 8th or 13th Directive refund arrangements.

Download form VAT 1C

Applications for the Agricultural Flat Rate Scheme (AFRS)

AFRS is an alternative to VAT registration for farmers. Applications for AFRS are made using form VAT 98.

Download form VAT 98

Please note: businesses in the agricultural sector can apply for standard VAT registration using the online tax registration service.

Applications for exception from registration for VAT

If your turnover has gone over the registration threshold temporarily then you may be able to apply for exception from registration

You can apply for exception from registration if:

• you have to register for VAT because the value of your taxable supplies in the previous 12 months has exceeded the registration threshold, and
• you can demonstrate to HMRC that in the longer term you will only be trading below the de-registration threshold

You can ask HMRC if they can make an exception, and allow you not to register for VAT, by filling in a VAT registration form (VAT 1), stating in an accompanying letter why you are applying for an exception.

Download form VAT 1

'Liable/ No Longer Liable' (LNLL) cases

A business may be classed as LNLL if the business:

• was required to be registered for VAT for a period in the past and did not register at the correct time,
• is no longer required to be registered for VAT, and
• does not want to be registered for VAT voluntarily

You will need to notify HMRC by filling in a VAT registration form (VAT 1), with an accompanying letter stating the period you should have been registered for. You will be required to account for VAT for this period.

Download form VAT 1

Applications to create or amend existing VAT Divisions

If a single corporate body is made up from a number of smaller divisions you may, in exceptional circumstances be able to register each division separately for VAT, provided each one is not a corporate body in its own right. Each division would have its own VAT registration number and each must account separately for VAT.

To register divisions of your company for VAT you need to:

• complete a VAT registration form (VAT 1), for each division or business unit
• explain in detail in a letter why you will not be able to combine the figures from the divisions on to a single VAT Return
• provide evidence that your company is incorporated, for example incorporation certificates

Divisional registration will only be approved if HMRC is fully satisfied it is impractical for you to amalgamate the figure from each VAT division.

Download form VAT 1