VAT Registration Form

1. Reason for registering

Your name ➤

Your email ➤

Are you registering for VAT for either of the following reasons:

- You have taken over (or are about to take over) a business (or part of a business)

- You have changed (or are about to change) the legal status of a business (e.g moving from operating as a sole trader to a limited company)

Yes

No

Please contact your accountant on 020 3355 4047 to discuss this before continuing with this form.

Does the business have a fixed establishment in the UK or Isle of Man?

Yes

No

A UK or Isle of Man establishment exists if either: - The place where essential management decisions are made and the business’s central administration is carried out is in the UK or Isle of Man. - The business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK or Isle of Man.

What type of business do you want to register for VAT?

Non-established taxable person (NETP)

Non-UK Company

Please select if any of the following circumstances apply to your business: (If none apply, leave blank)

Your application to register is due to distance sales into Northern Ireland from EU countries

Your application to register is due to acquisitions into Northern Ireland from EU countries

Your application to register is due to the disposal of assets

Your application to register is due business activities relating to land or property

If you distance sell into Northern Ireland from EU countries and the value of your distance sales exceed the distance sales threshold in a calendar year you will need to complete a VAT1A Form. We are unable to advise on this area of VAT, but we can still act on your behalf as your accountant. If you require more support with this we recommend contacting a specialist in this area.

If you acquire goods from EU member states to bring into Northern Ireland and you've passed the acquisition threshold you will need to complete the VAT1B Form. We are unable to advise on this area of VAT, but we can still act on your behalf as your accountant. If you require more support with this we recommend contacting a specialist in this area.

If you need to register for VAT because you're intending to dispose of goods on what you, or a predecessor, has claimed, or is intending to claim, a repayment of VAT under the Directive 2008/9 or 13th Directive refund arrangements you will need to complete a VAT1C Form. We are unable to advise on this area of VAT, if you require support with this we recommend contacting a specialist in this area.

If your business activities relate to the buying, selling or letting of land or property, HMRC will need further information about this involvement and you you will need to complete a VAT5L Form. We are unable to advise on this area of VAT, if you require support with this we recommend contacting a specialist in this area.

2. Your details:

Have you ever changed your name?

Yes

No

For example, if you got married or changed your name by deed poll.

Please enter your previous name/names:

Are you a UK National?

Yes

No

Have you already provided us with your National Insurance number?

Yes

No

You will need to upload two forms of identification (i.e drivers licence and passport) so we can process your registration:

File ID1

Maximum file size: 52.43MB

File ID2

Maximum file size: 52.43MB

Enter your tax identification number in your country of origin:

Enter your country of origin:

How would you prefer HMRC to contact you about VAT?

Email

Letter

3. Business details

Please confirm the status and location of the business:

UK based

Not UK based or non-established

Enter the country your business is based and operates from:

Please confirm your trading address: ➤

This must be the address where your business actually trades from, and not the registered office address.

Please select your business type:

Limited company

Sole trader

Partnership

Limited liability partnership

Company name

Does your company operate under a different trading name?

Yes

No

Trading name:

Company registration number (CRN):

Date of incorporation: (dd/mm/yyyy)

Company Unique Tax Reference number:

Company name

Does your company operate under a different trading name?

Yes

No

Trading name:

Company registration number (CRN):

Date of incorporation: (dd/mm/yyyy)

Company Unique Tax Reference number:

Unique Tax Reference number:

Date of birth: (dd/mm/yyyy)

Does your business operate under a trading name?

Yes

No

Trading Name

Partnership Unique Tax Reference number:

Does your business operate under a trading name?

Yes

No

Trading Name

4. VAT registration details

We will set up your VAT periods in line with your company year-end. If you want to join the Annual Accounting Scheme, please call your accountant on 020 3355 4047 to discuss this before continuing with this form.

Does the business want to register for the Flat Rate Scheme?

Yes

No

Businesses on the Flat Rate Scheme: - Pay a fixed rate of VAT to HMRC, based on their business type. - Keep the difference between what they charge customers and pay to HMRC. - Can’t reclaim VAT on their purchases (except for certain capital assets over £2,000. - Usually have simpler VAT records than businesses on the standard rate scheme. If you're not sure about this, please call your accountant on 020 3355 4047.

Will the business spend more than £250 over the next 3 months on relevant goods?

Yes

No

Estimate the business’s total sales, including VAT, for the next 3 months:

Will the business spend more than £20, including VAT, on relevant goods over the next 3 months?

Yes

No

Are you applying for voluntary registration or compulsory registration?

Voluntary

Compulsory

Voluntary - Your turnover has not exceeded the VAT registration threshold, but you still want to register your business for VAT. Compulsory - Your turnover has exceeded, or is going to exceed the VAT registration threshold.

Voluntary registration

Please select one of the options below:

I am already trading and my turnover is below the current registration threshold. However, I want to register now.

I am not currently trading. However, I intend to trade and make taxable supplies in the future, and I want to register now.

I am established, or have a fixed establishment, in the UK and make, or intend to make, supplies only outside of the UK.

Enter date you wish to be registered from: (dd/mm/yyyy)

Do you want an earlier registration?

Yes

No

Enter the date you wish to be registered from: (dd/mm/yyyy)

Compulsory registration

Please select one of the options below:

Your taxable turnover has gone over the VAT registration threshold (£85,000) in the past period of 12 months or more.

You had an expectation on any date that your taxable turnover would go over the registration threshold in the next 30 days.

You're a non-established taxable person making, or intending to make, taxable supplies in the UK.

Exception - Your taxable turnover has gone over the VAT registration threshold (£85,000), but you believe this will only be temporary and you also believe your turnover will fall below the VAT de-registration threshold within the following 12 months.

Exemption - Your taxable supplies are mostly zero-rated.

Enter the date you first expected this to happen: (dd/mm/yyyy)

Enter the earliest date the business either made, or had an intention to make taxable supplies in the next 30 days: (dd/mm/yyyy)

Do you want an earlier registration?

Yes

No

Enter the date you wish to be registered from: (dd/mm/yyyy)

Your turnover

Will the business trade VAT-taxable goods with countries outside the UK?

Yes

No

Do you need an EORI number?

Yes

No

Enter an estimate of your taxable supplies in the next 12 months: ➤

To work out an estimate of your taxable supplies, look at your taxable turnover over in the last 12 months. Taxable turnover for VAT is the total value of your supplies that are taxed at the standard, reduced or zero-rate. The supply of goods and services that are exempt from VAT is not part of your taxable turnover. If you’re aware of any orders and changes to your business that will affect that turnover, those factors should be reflected in your estimate.

Enter your estimated zero-rated supplies in the next 12 months: ➤

Zero-rated supplies – this applies to supplies such as food, books, newspapers and young children’s clothing. This list is not exhaustive, for further information regarding zero rated call us on 020 3355 4047.

Do you expect to make any exempt supplies?

Yes

No

Exempt supplies are business supplies that do not attract VAT at either standard, reduced or zero rate. They’re not part of your taxable turnover for VAT. If you’re registered for VAT and make some exempt supplies, you may not be able to claim back all of your input VAT. Most supplies of goods and services in the UK are taxable supplies unless they’re specifically excluded by law – these are exempt supplies. Examples include: - Insurance - Betting, gambling and lotteries (but not fruit machine takings) - Providing credit - Certain education and training - Fund raising events by charities - Subscriptions to certain membership organisations - The services of doctors and dentists - Certain services from undertakers

Do you expect to receive goods in Northern Ireland from an EU member state in the next 12 months?

Yes

No

Enter the total estimated value:

Do you expect to to either sell goods located in Northern Ireland at the time of sale or sell goods from Northern Ireland to EU member states in the next 12 months?

Yes

No

Enter the total estimated value:

Business activities

Enter your main business activities (including other activities): ➤

Do you sell goods?

Yes

No

Do you use a fulfilment warehouse to dispatch your goods from the UK?

Yes

No

Enter your Fulfilment House Due Diligence Scheme (FHDDS) warehouse number:

Name of warehouse:

Enter the address where you are storing your goods for dispatch:

Do you intend to sell goods direct to customers from overseas?

Yes

No

Do you intend to send goods direct to customers from within the EU?

Yes

No

Do you supply workers to provide a service to another business?

Yes

No

Enter how many workers you supply:

Intermediary Supply Workers

Yes

No

Are you (or any of the partners or directors in this business) currently involved, or in the last 2 years have been involved, in any other business in the UK or Isle of Man (VAT registered or not) either as a sole trader, partner or director?:

Yes

No

1a - Enter name of other business:

1b - Enter UTR number of other business:

2a - Enter name of other business:

2b - Enter UTR number of other business:

Do you expect the VAT on your purchases to regularly exceed the VAT on your taxable supplies?

Yes

No

Please explain why:

5. Bank details

Are you able to provide business bank account details?

Yes

No

Name of bank:

Business bank account name:

Account number:

Sort code:

Bank Identifier Code (BIC):

Building society roll number:

Please select one of the reasons below:

Bank account is in the process of being set up

Waiting for bank details to arrive from the bank

The business has an overseas bank account

Waiting for a change of name at the bank (for example, going from sole trader to a limited company)

We will use the details you provide to complete your VAT registration online with HMRC