VROBP6010 - Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses: procedure to be followed for the issue of Certificates of status of taxable person (VAT 66)
From 1 May 2022, the process of issuing VAT66 to UK businesses changed. HMRC will be able to issue a VAT66 by email (subject to the necessary email protocol) when requested by an authorised person (a sole trader, partner, trustee, director or secretary) of the business.
A paper copy of the certificate will only be provided in exceptional circumstances and the customer should include the reason for this with their application.
Requesting a VAT66
Businesses or their authorised agent must send their request by email to: mailto:vat66@hmrc.gov.uk {#}
For more information on how to get a VAT66 see the link below:
https://www.gov.uk/guidance/get-confirmation-from-hmrc-that-you-are-trading-in-the-uk
How to process the VAT66 request
When you receive a request for VAT66, you will be required to capture the request to Electronic Folder and carry out the following checks:
- The required information is contained in the request.
Under the HMRC SLA, a response must be provided within 15 days of receiving the application.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)