HM Revenue & Customs (HMRC)
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Home » Business and self-employment » Register for VAT
Register for VAT
You must register for VAT if your taxable turnover goes over the threshold. You can also register voluntarily.
Official links
| Official source | Applies to |
|---|---|
| GOV.UK: register for VAT www.gov.uk/register-for-vat | Whole UK |
Who handles it
Step by step
- Keep track of your taxable turnover over the last 12 months (a rolling period, not the tax year) and compare it with the current threshold on GOV.UK.
- If you went over it, register within 30 days of the end of that month. If you expect to go over it in the next 30 days, register by the end of those 30 days.
- Register online on GOV.UK. Some cases must use the paper form VAT1.
- You will get a 9-digit VAT number by post. Sign up for a VAT online account as soon as you have it.
What you need
- Limited company: company registration number, business bank details, UTR and turnover figures
- Individual or partnership: National Insurance number, an identity document like a passport or driving licence, bank details and turnover figures
- An estimate of your taxable turnover for the next 12 months
Common mistakes
- Registering late: you must pay VAT on sales since the date you should have registered, and may get a penalty.
- Showing VAT on invoices before you have your VAT number.