How do I register for VAT with HMRC?
Answered 11 March 2026
How to Register for VAT with HMRC
What the law says
A person who becomes liable to register for VAT, or chooses to register voluntarily, must do so under a specific schedule of the VAT Act 1994. The rules governing how and when to register are set out in VAT Notice 700/1.
HMRC Guidance / Practice
When you must register
You must register for VAT if you are:
- A UK seller making business supplies where your VAT taxable turnover exceeds £90,000 a year
- An overseas seller where an online marketplace provides you with the VAT details of a business customer
- An overseas seller selling goods located in Northern Ireland at the point of sale to customers in Northern Ireland
- An overseas seller with goods stored in the EU and total sales to customers in Northern Ireland exceeding £70,000 a year
You may also voluntarily register if your taxable turnover is below the threshold — for example, if you wish to recover import VAT.
How to register
Registration is done online. To do so, you will need a Government Gateway user ID.
What you'll need to provide
When registering (or having an agent register on your behalf), the following information is typically required:
- Your name, phone number, and email address
- Your date of birth
- Details of your turnover and nature of business
- Your bank account details (if available)
- Your National Insurance number
- A form of identification (e.g. passport or driving licence)
- Corporation Tax payments, PAYE, Self Assessment return, recent payslip or P60 (as appropriate)
- If registering a limited company: a Company Registration Number and Corporation Tax UTR are required
- Individuals and partnerships do not need a Self Assessment UTR to register, but must supply one if they have it
Further guidance
For full details on whether you need to register, read VAT Notice 700/1: Who should register for VAT. For penalties if you fail to register at the right time, see the relevant HMRC penalty notice.
Citation sources
A person who becomes liable to register for VAT, or chooses to register voluntarily, must do so under a specific schedule of the VAT Act 1994. The rules governing how and when to register for VAT are available in VAT Notice 700/1 Each registration schedule outlines the conditions under which a person must cancel its VAT registration or may choose to do so voluntarily. Further details can be found in VAT Notice 700/11 If a person no longer meets the conditions for registration under their current
If your application is refused, it will effectively be annulled and treated as if it had never been allowed in the first place. If you’re not satisfied with our decision, you can appeal to an independent VAT tribunal. If you were registered for VAT before you applied for group treatment, your previous registration will be reinstated with effect from the date on which it was cancelled. If, during the period that you were provisionally treated as a member of a VAT group, you would have been requir
You will need to register for a HMRC online services account if you want to use: Charities Construction Industry Scheme for agents (CIS) Corporation Tax Employment related securities for agents (ERS) Gambling Tax Machine Games Duty Notification of Vehicle Arrivals (NOVA) PAYE Self Assessment VAT VAT EU Refunds for agents VAT Mini One Stop Shop for agents (MOSS) To register for a HMRC online services account you must: Create a Government Gateway user ID to access an HMRC online services account.
This notice explains: when and how HMRC may penalise you if you fail to register for VAT at the right time your rights of appeal against the penalty Before you read this notice you should read Notice 700/1 should I be registered for VAT which will help you decide whether you must register.
You’ll need: your Government Gateway user ID and password for either your agent services account or HMRC online services account your name your phone number your email address your client’s name your client’s date of birth details of your client’s turnover and nature of business your client’s bank account details (if available) your client’s National Insurance number a form of identification from your client (such as their passport or driving licence) your client’s Corporation Tax payments, PAYE
This notice explains when you must register for VAT and how to do it. You should read this notice if you: make business supplies of goods or services in the UK — regardless of where you live or where your business is established import goods into the UK import acquisitions — if you are a business in Northern Ireland sell certain assets
You must register for VAT in the UK if you’re: a UK seller selling goods as a business activity in the UK, and your business’s VAT taxable turnover is more than £90,000 a year an overseas seller and the online marketplace provides you with the VAT details of a business customer an overseas seller selling goods located in Northern Ireland at the point of sale, and sold to customers in Northern Ireland an overseas seller with goods stored in the EU and your total sales to customers in Northern Ire
For bodies other than local authorities, the usual VAT registration requirements apply, as explained in Who should register for VAT (VAT Notice 700/1). These requirements also apply to bodies: that are legally separate from a local authority that are not a joint board or joint committee where the value of your taxable supplies exceeds the threshold for registration If the value of your taxable turnover is below the registration threshold limits, you can apply for voluntary registration.