IMPS03300 - Import entry procedures: the Royal Family

The Queen and certain senior members of the Royal Family (who are listed in Section 10) are registered for VAT with ‘888 8*** **’ registration numbers in the same way as GDs.

All other members of the Royal Family who are VAT registered are allocated standard VAT registration numbers in the same way as any other business or VAT registered person. Postponed VAT Accounting may be used where appropriate.

Please contact VAT Principles Policy Team or the Royal Household Liaison Officer via the Public Bodies Group in WMBC for advice if you have any queries about importations made by members of the Royal Family.