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Guidance

Register for VAT by post

How and when to use paper form VAT1 to register a new or existing business, or one you're taking over.

Updates to this page

From:
HM Revenue & Customs
Published:
2 October 2014
Last updated:
20 May 2025
Show all updates

  1. Information about using form VAT5EXC to apply for exception from registering for VAT has been added.

  2. Added 'insolvency practitioner applying to register a business' to the list of applicants who must use the paper form.

  3. The VAT1 Notes have been updated in both English and Welsh.

  4. The VAT1 Notes have been updated in both English and Welsh.

  5. VAT threshold for importing goods into Northern Ireland has been updated.

  6. The page has been updated because the process for applying for a paper VAT1 Application for registration form has changed.

  7. The VAT1 Notes have been updated in both English and Welsh, the only change is to question 25 on page 11.

  8. The VAT1 form has been updated so applicants only need to complete questions which apply to them.

  9. Information about including a VAT 50-51 with your application has been added to the VAT1 help notes.

  10. The information about completing the VAT2 form alongside your VAT1 application has been updated. Guidance and forms have also been updated with information about completing the VAT1.

  11. Information about how to register for VAT by post using the VAT1 form has been updated.

  12. The VAT1 form has been updated to include the VAT50/51 form with your application.

  13. To register a VAT group you now only need to include the VAT50/51 form with your application.

  14. Information has been updated about registering for VAT by post. Guidance and forms have also been updated with information about registering for VAT if you're moving goods into Northern Ireland from 1 January 2021.

  15. We have added an updated VAT1 Welsh form and notes

  16. English VAT1 form and notes have been updated

  17. Added translation

Most businesses should register for VAT online. This includes partnerships and groups of companies registering under one VAT number.

However, there are certain circumstances where a business may need to register using paper form VAT1.

When to register by post

If you cannot register online, you can register by post using paper form VAT1. There may be some instances where you need to do this, including if you’re:

  • a limited liability partnership (LLP) registering as a representative member of a VAT group

  • registering the divisions or business units of a corporate body under separate VAT numbers

  • applying to register an overseas partnership

  • a local authority, parish or district council

  • applying for a registration exception

  • an insolvency practitioner applying to register a business

You can also register by post if you cannot use the online service, because:

  • of your age, health condition, disability or location

  • you object to using computers on religious grounds

  • you do not have access to the internet

We may also consider other reasons why you cannot register online and need to apply by post.

How to register by post

  1. Contact HMRC using the helpline number on the page VAT: general enquiries to request paper form VAT1.

  2. We’ll ask you some questions to find out why you need a paper form.

  3. If we agree with your reasons, we’ll send a paper form to you. If not, we’ll direct you to our digital service.

  4. Fill in the paper form when it arrives.

  5. Print out and fill in any necessary forms mentioned in the ‘additional forms’ section of this page.

  6. Send the forms to HMRC using the postal address shown on form VAT1.

You must only apply using a form that HMRC has sent you.

Use these notes to help you fill in form VAT1.

Notes to help you fill in form VAT1

PDF, 237 KB, 16 pages

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Additional forms

For some business activities you’ll need to fill in an additional form and post it with form VAT1.

If you’re:

What happens next

Postal applications usually take longer to process than online applications.

If we need more information, we’ll ask for it whilst we’re processing your form. This may cause a delay.

Check when you can expect a reply from HMRC.

Read about what to do after you’ve registered for VAT.

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