A new print and post version of VAT1, for manual applications for VAT registration, was update in December 2020.

Anyone should register for VAT if you’re starting a new business, registering your existing business or taking over an existing business in the UK. Businesses with a taxable turnover of more than £85,000 must register for VAT and keep digital records.

Most businesses can register online. To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

You will have to complete an additional form for some business activities and post it with the VAT1 form. If you’re:

• joining the Agricultural Flat Rate Scheme, also complete form VAT98
• registering a group of companies with separate VAT numbers, also complete forms VAT50 and VAT 51
• an EU business distance selling into Northern Ireland, also complete form VAT1A
• importing goods worth more than £85,000 into Northern Ireland from an EU country, also complete form VAT1B
• disposing of assets and you have claimed Directive refunds on them, also complete form VAT1C

The VAT1 form will remind you to complete one of these forms. Online applications take around 20 days. Print and post application take up to 30 days.

(https://www.gov.uk/guidance/register-for-vat )

NAZALI TAX & LEGAL

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