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
-
Government rushes through NI cap on pension salary sacrifice
The government has already drafted legislation to impose a £2,000 limit on NI exempt pension contributions under salary sacrifice arrangements. What else do we know?
-
Sneaky change is a blow for side hustles
With most of the media focused on the headline-grabbing announcements from the Budget, a read of the published small print reveals another change coming in 2029. It’s bad news if you are an employee with a side hustle, but what’s going on?
-
HMRC checks directors’ loans are paid up
HMRC is writing to agents to check corporation tax returns for previous years are correct as it used to be possible to add a future date for an anticipated loan repayment. What’s the issue and what should you do if your advisor receives a letter?

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.