This section will help you answer the
questions when you complete the
Please give your full name
Company: If your business is a company, give the
Please give your trading name
Write your trading name if it is different from the name
given in question 1. Otherwise leave the box blank.
Please give the address of your principal place of business
Your principal place of business is the place where you
receive and deal with your orders and carry on and manage the
Please remember to give the postcode and phone number where
your local VAT Business Advice Centre can contact you. Please
give your fax number if you have one.
If you wish to have correspondence sent to an address other
than the principal place of business, you must make a specific
request with reasons why that address should be used.
Describe your main business activity
Give a full description of what your business is about. For
example, the type of goods or services you supply or make and
whether your supplies are retail or wholesale.
Who owns the business?
Tick one box only. If the business is a limited company,
please remember to give the number and the date shown on your
Certificate of Incorporation.
a. Has your business been transferred to you as a going
Tick ‘Yes’ if you are taking over a business as a going
concern or changing the legal status of your business (for
example, from sole proprietor to partnership). Give the date of
the transfer and also the last owner’s name and VAT registration
number of the business, if you know it.
To transfer a business as a going concern you must transfer
some or all of the assets from one person to another and usually
with no break in trading.
b. Do you want to keep the previous owner’s VAT number?
In certain circumstances you can apply to keep the last
owner’s registration number. If you want to keep the number tick
‘Yes’ for the last part of question 6.
You must also complete Form VAT 68 Request for
reallocation of a registration number which you can get from
your local VAT Business Advice Centre. When you have filled in
this form you should send it in with your application Form VAT
Please give your bank details
Please give your bank’s sort code and your account number, or
give your Girobank account number. We need this information so
we can repay any VAT which is owed to you directly into your
Do you use a computer for accounting?
Tick ‘Yes’ if you keep your records on a computer. When you
have filled in the application form, please enclose a letter
giving details of the type of computer and software package you
use. If someone else owns the computer (for example, a computer
bureau) please enclose details with your application.
Have you made any taxable supplies yet?
If you have started trading and made either standard-rated or
zero-rated supplies answer ‘Yes’ here and give the date you made
your first sale.
If you have not yet started trading answer ‘No’ and give the
date when you expect to start trading. You will also need to
enclose written proof to show that you are going to make taxable
business supplies by the date you have given.
The proof can include details of the arrangements you have
made to date, copies of any contracts you may have, planning
permission, details of any stock or equipment you have bought,
patents you have applied for or an option to tax certain
supplies of land or buildings.
Have your taxable supplies in the past 12 months or less gone
over the registration limit?
Tick ‘Yes’ if you have already gone over £52,000 and give the
date when you went over the limit. If you have not gone over the
registration limit tick ‘No’ and go to question 11.
Do you expect the taxable supplies you will make in the next
30 days alone will go over the registration limit?
Tick ‘Yes’ if the value of the taxable supplies you will make
in the next 30 days is likely to go over £52,000. Tick ‘No’ if
you are not likely to go over the limit.
From what date must you be registered for VAT?
If you think that the supplies you will make in the next 30
days alone will go over the limit, you must register for
VAT on the date you think you will go over the limit in the next
30 days. You should fill in Form VAT 1 and send it to us within
30 days of the date you first thought you would go over the
limit. The date of registration will be the date you first
believed it would happen and not the date you expected it to
If you want to be registered from an earlier date fill in the
second part of question 12.
Please remember - if you don’t apply for registration at the
proper time we may fine you.
You will find more about this in Notice 700/41 Late
registration penalty. If you are not sure, contact your
local VAT Business Advice Centre or Registration office for
advice. Their address and phone number are stamped on the front
of your VAT 1 application form.
I do not need to be registered, but I want to be registered
You can apply for registration if you are already making
taxable supplies below the registration limit or if you are not
yet making taxable supplies but you are going to in the future.
Your registration cannot be backdated any more than three years
from the current date.
Give the date which you want to be registered from.
Please give the value of taxable supplies you think you will
make in the next 12 months
Give the value of taxable supplies you expect to make in the
12 months after your registration date.
What value of goods are you likely to sell to or buy from
other European Community countries?
Fill in this question if your business will be trading in
goods with another member state of the European Community. Give
the value of goods you think you will sell and the value of
goods you think you will buy in a year.
Do not include the value of any services unless they are
directly related to moving goods (for example, commission,
freight insurance and so on).
As well as the United Kingdom, the following countries are
members of the European Community:
Austria Germany Netherlands
Belgium Greece Portugal
Denmark Ireland Spain
Finland Italy Sweden
Do you want exemption from registration because all your
supplies are zero-rated?
You can apply for exemption from registration if you would
not normally have to pay VAT to us because your taxable supplies
are all (or nearly all) zero-rated.
Tick ‘Yes’ if you want to apply for exemption from VAT
registration. Also, give the value of the zero-rated supplies
you expect to make in the next 12 months.
Do you think you will be repaid VAT regularly?
Tick ‘Yes’ if you expect to receive regular repayments of VAT
from us because the VAT on what you sell will normally be less
than the VAT on what you buy.
Are there any other VAT registrations you are, or have been,
involved in, in the last 24 months?
Tick ‘Yes’ if anyone in your business is involved in another
VAT-registered business in the UK or Isle of Man, or has been in
the last 24 months. This means anyone who is or may have been a
sole proprietor, a partner or a director of another business.
Give the registration numbers of the other businesses in the
boxes provided. Continue on a separate piece of paper if you
Only the person described below should sign the declaration
and tick the appropriate box.
For a company incorporated under the UK Companies Act
For a public corporation, a nationalised organisation, a
local authority or another corporation
When you have filled in the form, check that you have
enclosed all the extra information we need.
Partnership: If your business is a partnership, please
fill in and return Form VAT 2.
Trusts: If your business is a trust you must supply the
names of all the trustees.
Computer accounts: Please give us details of the type of
computer and software you use. If the computer is owned by
someone else, give their name.
If you have not yet started trading: Please remember to
send written proof to show us that you are going to start
making taxable supplies by the date you have given.
Option to tax: If you are liable to be registered, or wish
to be registered, because you have opted to tax certain
supplies of land or buildings, include written notice of the
If your business was transferred to you as a going
concern: If you want to keep the last owner’s VAT number, both
you and the last owner must fill in Form VAT 68.
Other VAT registrations: If you are involved in other VAT
registrations, give the name and the VAT registration number
of the other businesses.
If you disagree with a decision given about your VAT
registration, you can ask your local office to reconsider it.
You also have the right to appeal to an independent tribunal.
Your local VAT Business Advice Centre will give you details.