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Before you start
You may need to give HM Revenue and Customs (HMRC) extra information to support your application.
Fill in and submit the form online (you’ll need to log into your tax account) and post any additional information to the address shown under ‘Apply by post’.
You’ll get a unique reference number when you submit the form online. Include this number with any extra information you send by post.
You can track the progress of the form online using the same reference number.
Apply by post
Fill in the form on-screen, print it off and send it to us along with any extra information.
If you post the form you can’t track its progress online.
You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so you should have all the information you’ll need with you before you start to fill it in.
HM Revenue and Customs
WOWGR Registration Unit
21 India Street
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