1. VAT registration: basic information
1.1 What is this notice about?
1.2 What is VAT?
1.3 Are there different rates of VAT?
1.4 What are taxable supplies?
1.5 What are zero-rated supplies?
1.6 What are exempt supplies?
1.7 What if I opt to tax my land and buildings?
1.8 What if I only supply goods or services abroad?
1.9 What if I take over a business from someone else?
1.10 What if I have been registered for VAT before?
1.11 Do I have to register if I live or work abroad?
2. Deciding if you need to register
2.1 When must I register for VAT?
2.2 Do I have to register if I have reached the limits but I expect the value of my taxable supplies to reduce?
2.3 Can I still be registered if I am not liable to be registered?
2.4 Applying for voluntary registration if you make taxable supplies.
2.5 Applying for voluntary registration if you make distance sales
2.6 Applying for voluntary registration when you make acquisitions
2.7 Exemption from Registration
2.8 How to determine when you become liable to register
2.9 How to calculate the value of your taxable supplies.
2.10 How to calculate the value of your distance sales.
2.11 What can I register as?
3. How and when to notify us
3.1 How must I notify you?
3.2 When must I notify you?
3.3 How will my registration date be decided?
3.4 Examples of how to work out the date by which I must notify my liability to be registered
3.5 When will I get my VAT registration number?
3.6 What if I fail to notify at the correct time?
4. Accounting for VAT
4.1 When must I start keeping records and charging VAT?
4.2 VAT paid before registration.
4.3 What records must I keep?
4.4 Are there different schemes available to account for VAT?
4.5 What is a VAT return?
4.6 Can I make monthly instead of three monthly returns?
4.7 What are outputs and inputs?
4.8 Can I have tax periods to match my financial year?
5. Distance selling
5.1 What is distance selling?
5.2 How does distance selling work?
5.3 How to account for VAT once you are registered for distance sales in the UK
5.4 What if I am already registered for VAT because I make taxable supplies and/or acquisitions in the UK?
5.5 What if I make distance sales to more than one Member State?
5.6 What if a distance sale involves excise goods?
5.7 Can I register before I reach the threshold?
5.8 Can I register before I start making distance sales?
5.9 What if I do not have a UK business establishment?
6. Acquisitions
6.1 What are acquisitions?
6.2 When must I register and account for VAT on acquisitions?
6.3 Can I register if the level of my acquisitions is below the limit?
6.4 Can I register before I start making acquisitions?
6.5 In what circumstances do I not need to register due to the level of my acquisitions?
7. Relevant supplies
7.1 What are relevant supplies?
7.2 What is a predecessor?
7.3 Who has to register?
7.4 What if I am already registered for UK VAT?
8. Non-established taxable persons (NETPs): basic information
8.1 What is an NETP?
8.2 What is a 'business establishment'?
8.3 When must an NETP register for VAT in the United Kingdom (UK)?
8.4 How do I decide if I am making a supply of goods in the UK?
8.5 How do I decide if I am making a supply of services in the UK?
9. Non-established taxable persons (NETPs): voluntary registration
9.1 When can I register voluntarily as an NETP?
9.2 How do I register voluntarily for VAT?
9.3 What if I have a business establishment in the UK?
10. Non-established taxable persons (NETPs): Tax representatives and agents
10.1 Appointment and role of a tax representative
10.2 What must I do if I appoint a tax representative?
10.3 Will you make me appoint a tax representative?
10.4 May I appoint an agent instead of a tax representative?
10.5 Suggested wording for letter to authorise an agent or employee to act in VAT matters
10.6 What if I do not wish to appoint a tax representative or an agent?
11. Non-established taxable persons (NETPs): imports and movement of goods
11.1 Importation of goods from outside the EC
11.2 Examples of how to determine the place of supply of goods
11.3 Goods acquired from another EC Member State and supplied in the UK
11.4 Should I be registered if I am supplying goods to be installed or assembled?
11.5 Simplified procedure for installed or assembled goods
11.6 Can I reclaim UK VAT if I am not liable or entitled to be registered?
12. What happens after you are registered
12.1 Help and information for newly registered businesses
12.2 Visits by our officers
12.3 What should I do if my registration details change?
12.4 What should I do if I change legal entity?
13. Errors, late notification and fraud
13.1 What if I get my registration date wrong?
13.2 What if I notify you late?
13.3 What if I deliberately avoid registering for VAT?
14. Statement of Practice: Artificial separation of business activities
14.1 Introduction
14.2 Why the legislation is required
14.3 The new legislation
14.4 How the new measures will be applied
14.5 What Customs will consider to be artificial separation
14.6 The meaning of financial, economic and organisational links
14.7 How the measure will apply in particular circumstances
14.8 Advice on proposed separations
14.9 Responsibility for issuing directions
15. How to complete application Form VAT1
16. How to complete application Form VAT1A
17. How to complete application Form VAT1B
18. How to complete application Form VAT1C
19. How to complete application Form VAT1TR to appoint a tax representative in the UK
Visit the following link to view the HMCE VAT document:
