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VATREG19250 | Exception from registration: applications for exception

From HM Revenue & Customs · VAT Registration

Applying for exception must be done in writing.

The applicant should contact HMRC directly to request a VAT 1 and, when doing so, state that the reason for the request is an application for exception. They will also be sent a VAT5EXC. Both forms must be completed and submitted together to apply for exception.