How to Register for VAT with HMRC
A practical walkthrough of VAT registration — what you need before you start, how to register for VAT online, and what happens once HMRC issues your VAT number.
Before you start
This guide covers how to register for VAT. If you're still working out whether you have to, read our companion article on the £90,000 VAT registration threshold, which explains the rolling 12-month test, the 30-day deadlines and your effective date of registration.
Most businesses register for VAT online. You'll need a Government Gateway user ID and password — you can create one during the application if you don't already have one.
What information you'll need
VAT registration for a limited company
- Company registration number
- Business bank account details
- Your Unique Taxpayer Reference (UTR)
- Annual turnover, plus estimated VAT-taxable turnover for the next 12 months
- Information relating to Self Assessment, Corporation Tax and PAYE where these apply
Individuals and partnerships
- National Insurance number
- An identity document, such as a passport or driving licence
- Bank account details
- Your UTR, if you have one
- Turnover figures and details of the business activity
If you're taking over an existing business, you'll also need details of the transfer and whether you're keeping the previous owner's VAT number.
How to register for VAT online, step by step
Confirm your registration date
Work out the date you went over the threshold, or the date you want voluntary registration to start. HMRC asks for this in the application and it sets your first VAT return period.
Gather your details
Use the checklists above so you can complete the application in one sitting — most people take around 20–30 minutes.
Sign in on GOV.UK
Go to gov.uk/register-for-vat and sign in with your Government Gateway ID. You'll be prompted to create one if needed, and HMRC creates a VAT online account for you as part of the process.
Choose your VAT scheme
Standard VAT accounting suits most businesses, but the Flat Rate, Cash Accounting or Annual Accounting schemes can help cash flow and admin. The choice affects how much VAT you pay, so it's worth advice before you commit.
Submit the application
Check the turnover figures and business details carefully — errors here are the most common cause of HMRC coming back with queries and delaying your VAT number.
Watch for HMRC's response
HMRC may ask for extra evidence that you're trading, such as invoices, contracts or bank statements. Reply promptly, as the application sits on hold until you do.
Set up MTD-compatible software
VAT-registered businesses must keep digital records and file returns under Making Tax Digital. Xero, FreeAgent or similar software will do this and keep your records ready for each return.
What happens after you register
HMRC sends your VAT registration number, confirms your effective date of registration and tells you when your first VAT return and payment are due. Registration details are available in your VAT online account.
An important point that's often reported incorrectly: you cannot show VAT on your invoices until your VAT number arrives. You are still liable for VAT on sales from your effective date of registration, so the usual approach is to increase your prices to cover the VAT due, explain why to customers, and then reissue proper VAT invoices once HMRC has issued your number so VAT-registered customers can reclaim it.
From then on you'll charge VAT at the correct rate, keep digital VAT records, file returns (usually quarterly) and pay any VAT owed by the deadline.
When you can't register online
Some situations still need a paper VAT1 form rather than the online service, including where you:
- want to apply for a registration exception because your turnover has only briefly gone over the threshold
- are joining the Agricultural Flat Rate Scheme
- are registering separate divisions or business units of a body corporate under separate VAT numbers
- are registering the divisions or units of a body corporate that are separately registered for VAT
GOV.UK sets out the current list and the right form for each case — check gov.uk/register-for-vat before assuming a paper application is needed.
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Common Questions
How do I register for VAT?
Most businesses register for VAT online at gov.uk/register-for-vat using a Government Gateway ID. You give HMRC your business details, turnover figures and the date you became liable (or want registration to start), choose a VAT scheme and submit the application. HMRC then issues your VAT registration number.
What do I need to register for VAT as a limited company?
You'll need your company registration number, business bank details, your Unique Taxpayer Reference, your annual turnover and estimated VAT-taxable turnover for the next 12 months, plus information relating to Self Assessment, Corporation Tax and PAYE where those apply.
What do sole traders and partnerships need?
Your National Insurance number, an identity document such as a passport or driving licence, bank account details, your UTR if you have one, and turnover information for the business.
How long does HMRC VAT registration take?
HMRC aims to deal with applications within around 30 working days, though it can take longer if they ask for extra evidence that you're trading. You'll be told your VAT number and effective date of registration once the application is processed.
Can I charge VAT before my VAT number arrives?
You cannot include VAT on your invoices until you receive your VAT registration number. Because you're liable for VAT from your effective date of registration, the usual approach is to increase your prices to cover the VAT due, explain this to customers, and reissue proper VAT invoices once your number arrives.
Can I register for VAT voluntarily?
Yes. You can register below the £90,000 threshold, which often makes sense if your customers are VAT-registered businesses or you have significant input VAT to reclaim on stock, equipment or services.
Want an accountant to handle your VAT registration?
We're accountants in Brentwood helping businesses across Essex and the UK register for VAT, pick the right scheme and file returns under Making Tax Digital. Get in touch or see our VAT returns service.