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HMRC internal manual

VAT Registration

Introduction: the role of the VAT Registration Service

The VAT Registration Service (VRS) has an important role to play in ensuring that persons who are liable or entitled to be registered are identified and that the correct legal entity is registered quickly, accurately and from the correct date. They also administer group and divisional registrations and update the VAT register when there are changes in traders’ registration details or when a VAT registration number is reallocated.

The VRS is responsible for ensuring that persons entitled to cancel their VAT registration are deregistered quickly and from an appropriate date. They are also responsible for checking the information provided by traders.