Register for VAT

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How to register for VAT

You can usually register for VAT online.

You can startÌý³¦³ó²¹°ù²µ¾±²Ô²µÌýVATÌýon your sales andÌý°ù±ð³¦±ô²¹¾±³¾¾±²Ô²µÌýVATÌýon items you bought from your 바카라 사이트˜effective date of registration바카라 사이트™.

What you need to register for VAT

The information you바카라 사이트™ll need to register forÌýVATÌýdepends on the type of your business.

Register a limited company

You바카라 사이트™ll need:

  • your company registration number
  • your business바카라 사이트™s bank account details
  • your Unique Taxpayer Reference (UTR)
  • details of your annual turnover

You will also need information about:

  • your Self Assessment
  • your Corporation Tax
  • Pay As You Earn (PAYE)

Register as an individual or as a partnership

You바카라 사이트™ll need:

  • your National Insurance number
  • an identity document, like a passport or driving licence
  • your bank account details
  • your Unique Taxpayer Reference (UTR), if you have one
  • details of your annual turnover

You will also need information about:

  • your Self Assessment return
  • payslips
  • P60

Register for VAT online

You need a 바카라 사이트 Gateway user ID and password to register for VAT. If you do not already have a user ID you can create one when you sign in for the first time.

You do not have to complete your registration in one go. You can save your entry and go back to it later if you need to.

You바카라 사이트™ll need to fill in extra forms during your online registration, depending on your type of business.

When you cannot register online

You must바카라 사이트¯ register by post using VAT1 if:

  • you want to apply for a 바카라 사이트˜registration exception바카라 사이트™ because your taxable turnover has gone over the threshold temporarily
  • you바카라 사이트™re joining the Agricultural Flat Rate SchemeÌý
  • you바카라 사이트™re a limited liability partnership registering as a representative member of a VAT groupÌý
  • you바카라 사이트™re registering the divisions or business units of a body corporate under separate바카라 사이트¯VAT registration 바카라 사이트¯numbersÌý
  • you바카라 사이트™re applying to register an overseas partnershipÌý
  • you바카라 사이트™re a local authority, parish or district council
  • you바카라 사이트™re an insolvency practitioner applying to register a business

Using an agent

You can appoint an accountant (or agent) to submit your VAT Returns and deal with HMRC on your behalf.

If you바카라 사이트™re using an agent, you can still when you receive your 바카라 사이트¯VAT registration 바카라 사이트¯number.

After you register

After you바카라 사이트™ve registered for VAT you바카라 사이트™ll get:

  • a 9-digit VAT registration number which you must include on all invoices you raise
  • information about how to set up your business tax account (if you do not have one already) - you바카라 사이트™ll need this to access the VAT online service
  • information about when to submit your first VAT return and payment
  • confirmation of your registration date (known as your 바카라 사이트˜effective date of registration바카라 사이트™)

You바카라 사이트™ll get this information by post.

HMRC will sign up your business to Making Tax Digital for VAT, unless it is exempt, or you바카라 사이트™ve applied for an exemption.

Sign up for a VAT online account

You must as soon as you receive your VAT registration number.

  1. Sign in to 바카라 사이트 Gateway.

  2. Select 바카라 사이트˜Add a tax, duty or scheme now바카라 사이트™.

  3. Select 바카라 사이트˜VAT and VAT ³§±ð°ù±¹¾±³¦±ð²õ바카라 사이트™.

  4. Choose from the list of services.

If you바카라 사이트™ve already registered for VAT and you바카라 사이트™re waiting to hear back, check when you can expect a reply.

Accounting for VAT while you wait for your VAT registration number

You cannot include VAT on your invoices until you get your VAT registration number, but you can increase your prices to account for the VAT you바카라 사이트™ll need to pay to HMRC.

Example

On 1 May, you arrange a £100,000 contract to provide services to a new customer. You register for VAT because you know you바카라 사이트™ll go over the threshold in the next 30 days.

Your effective date of registration is 1 May. This means you바카라 사이트™ll need to pay VAT to HMRC on any invoices you raise from that date.

To account for the VAT you바카라 사이트™ll need to pay, tell your customer that you바카라 사이트™ll be adding 20% to the original contract amount of £100,000 and then raise an invoice for £120,000.

After you get your VAT registration number, reissue the invoice showing the full amount including the £20,000 VAT. Your customer does not need to make any extra payment but can now reclaim the additional £20,000 from HMRC on their next VAT return.

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