Register for VAT by post
Most businesses should register for VAT online, including partnerships and a group of companies registering under one VAT number.
However, there are certain circumstances where a business may need to register using a VAT1 form.
When to register by post
If you cannot register online, you can do so by post using paper form VAT1 Application for registration. There may be some instances where this is required, including if you’re:
- a limited liability partnership (LLP) registering as a representative member of a VAT group
- registering the divisions or business units of a body corporate under separate VAT numbers
- applying to register an overseas partnership
- a local authority, parish or district council
- applying for a registration exception
You can also register by post if it’s not reasonable or practical to use the online service because:
- of your age, health condition, disability or location
- you object to using computers on religious grounds
- you do not have access to the internet
There may be other reasons you cannot register online and HMRC will still consider your application.
How to register by post
You must:
- Contact HMRC using the helpline number on the VAT: general enquiries page to request a paper form VAT1 Application for registration.
- If you phone HMRC, an adviser will ask you questions to confirm your reasons for requesting a paper form.
- If your reason for requiring a paper form is accepted, we will send one out to you. If not, you’ll be directed to the digital service.
- Complete the paper form when it arrives.
- Print out and complete any necessary forms mentioned in the Additional forms section of this page.
- Send the completed forms to HMRC using the postal address shown on the form.
You should only apply using a form that HMRC has sent you.
Additional forms
You will have to complete an additional form for some business activities and post it with the VAT1 paper form.
If you’re:
- registering for VAT and joining the Agricultural Flat Rate Scheme — complete the VAT98 form
- registering a group of companies with separate VAT numbers — complete the VAT50/51 form
- an EU business distance selling to Northern Ireland — complete the VAT 1A form
- importing goods worth more than £85,000 into Northern Ireland from an EU country — complete the VAT 1B form
- disposing of assets and you have claimed directive refunds on them — complete the VAT1C form
The VAT1 form will tell you if you need to complete one of these forms.
What happens next
Applications by post usually take longer to process than online applications.
If we need more information, we’ll ask for it whilst we’re processing your form but it may cause a delay.
You can check when to expect a reply from HMRC.
After you are registered
Once your application has been approved, you’ll get a 9-digit VAT number and other information you need.
Source: HM Revenue & Customs
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