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Contents

Official guidance
VAT Registration

VATREG08000 · Entity to be registered

  • VATREG08050 · What this section covers
  • VATREG08100 · Establishing the nature of the entity to be registered
  • VATREG08150 · Sole proprietors
  • VATREG08250 · Partnerships
  • VATREG10000 · Joint ventures and consortia
  • VATREG10050 · Incorporated companies and other corporate bodies
  • VATREG10010 · Joint working in the construction industry
  • VATREG10020 · Joint working in the construction industry - how to establish if a separate registration is needed
  • VATREG10100 · Incorporation under the Companies Acts
  • VATREG10150 · Incorporation by other means
  • VATREG10200 · Registering incorporated companies and other corporate bodies
  • VATREG10450 · European Economic Interest Groupings (EEIGs)
  • VATREG10900 · Clubs and associations
  • VATREG12300 · Churches
  • VATREG12350 · The Crown
  • VATREG12400 · Government departments
  • VATREG12450 · Registration of government departments
  • VATREG12500 · Local authorities and similar bodies
  • VATREG12600 · Trusts and pension funds
  • VATREG13050 · Charities
  1. Entity to be registered: contents
  2. Entity to be registered: what this section covers

VATREG08050 | Entity to be registered: what this section covers

From HM Revenue & Customs · VAT Registration

This guidance will help you to establish what category of ‘person’ or ‘entity’ the trader is and how he, she or it should be registered.

This section covers the registration of:

  • Sole proprietors (VATREG08150)

  • Partnerships (VATREG08250), including

  • Limited Partnerships (VATREG09350)

  • Limited Liability Partnerships (VATREG09600)

  • Joint ventures and Consortia (VATREG10000)

  • Corporate bodies (VATREG10050)

  • European Economic Interest Groupings (EEIGs) (VATREG10450)

  • Clubs (of all types) and associations (incorporated and unincorporated) (VATREG10900), including sections, sub-committees, and so on (VATREG11700)

  • Churches (VATREG12300)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATREG12350(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • Government departments (VATREG12400)

  • Local authorities (and similar bodies) (VATREG12500)

  • Trusts and pension funds (VATREG12600)

  • Charities (VATREG13050).

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