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VATREG03100 | Registration - general: how notification must be made

From HM Revenue & Customs · VAT Registration

A person who is required to be registered for VAT must notify HMRC of that liability within the statutory time limit.

Notification must be made

  • on the prescribed form published in VAT Notice 700/1 as required by the VAT Regulations 1995, regulation 5(1), or

  • electronically via HMRC's online VAT Registration Service (regulation 4A).

The forms are the VAT 1, 1A, 1B and 1C.

If the entity registering is a partnership, the partners must also complete a VAT 2 (or equivalent).